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Property Tax › State Taxes › State and Local Government

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Farrell Fritz, P.C.

2026 Property Tax Levy Growth Cap Remains at 2%

Farrell Fritz, P.C. on

New York State Comptroller, Thomas P. DiNapoli, recently announced that the 2026 property tax levy increases will be capped at 2%.  The 2% limitation affects local governments including counties, towns, fire districts, 44...more

Orrick, Herrington & Sutcliffe LLP

Summary of Legislation Relating to Public Finance Enacted by the 89th Texas Legislature (Regular Session)

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This article briefly summarizes a select list of legislation relating to public finance enacted by the 89th Legislature (Regular Session) that became law. Bills are arranged by subject matter, in numerical order within each...more

Pullman & Comley - For What It May Be Worth

Solar Property Tax Exemptions Granted by Connecticut Tax Court

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In two recent decisions, Connecticut Tax Court Presiding Judge Matthew Budzik found that three facilities consisting of solar panels and related equipment were entitled to property tax exemptions pursuant to Connecticut...more

Harris Beach Murtha PLLC

Assessors Must Use Uniform Assessment Model for Solar and Wind Facilities in Upcoming Tax Year

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On May 30, 2025, the Third Department confirmed an automatic stay of the Albany Court Supreme Court’s decision in Airey v State, making it clear assessors are required to utilize the state-wide uniform assessment model for...more

Keating Muething & Klekamp PLL

Ohio Revised Code § 5709.56

Keating Muething & Klekamp PLL on

In 1972, the average home price in the United States was approximately $30,000. Fifty years later, that number broke $500,000, an increase that is, no doubt, aggravated by a 4.5 million-unit deficit in supply. State and local...more

Cozen O'Connor

Illinois Insights: An update from Cozen O'Connor May 5, 2025

Cozen O'Connor on

Revenue warning signs flash as Springfield preps for budget talks - “Already there are signs that Gov. JB Pritzker’s budget plan announced in February, which projected $55.4 billion in revenue, was optimistic. The...more

Frost Brown Todd

Texas HB 19 Takes Aim at Local Government Debt and Tax Practices

Frost Brown Todd on

Perhaps the most impactful public finance bill making its way through the Texas Legislature currently is House Bill 19 (HB 19). The bill is largely an amalgamation of other bills filed this session (notably, House Bill 1453...more

Fox Rothschild LLP

Washington State Tax Proposal Debates: What You Need to Know

Fox Rothschild LLP on

Washington’s legislators have less than two weeks to reconcile the budget and avoid a special session. Here is a quick overview of some of the major tax proposals we’re monitoring this legislative session and a reminder for...more

Ballard Spahr LLP

Washington State Property Owners Can Contest 2024 Tax Assessments by Paying 2025 Taxes Under Protest

Ballard Spahr LLP on

With the April 30 property tax payment deadline fast approaching, we want to remind you that you can still preserve the right to challenge the validity of your Washington 2024 tax assessment by paying your 2025 taxes under...more

Pullman & Comley - For What It May Be Worth

Connecticut Uniform Capacity Tax Bills for Solar PV, BESS Heard

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Two bills that aim to advance the concept of a uniform capacity tax for solar photovoltaic (PV) systems and battery energy storage systems (BESS) were the subject of a public hearing before the Connecticut General Assembly’s...more

Vorys, Sater, Seymour and Pease LLP

The Evaluator - Winter 2025: Nationwide Valuation Headlines

Vorys, Sater, Seymour and Pease LLP on

Filmore Parc Apartments II v. Norman White, et al., Case No. 2024-CA-0475 (La. App. 4 Cir. 2/14/2025). Last month, a Louisiana appellate court determined that an apartment complex’s affordable housing units were not eligible...more

Farrell Fritz, P.C.

Legislation Introduced Aiming to Prohibit Tax Exemptions for Not-for-Profit Properties in Violation of Zoning Laws

Farrell Fritz, P.C. on

On March 3, 2025, Senate Bill S584, sponsored by Sen. James Skoufis, was introduced to the NYS Senate during the 2025-26 NYS Legislative Session (the “Bill“). The Bill aims to amend paragraph (b) of subdivision 1 of section...more

Faegre Drinker Biddle & Reath LLP

A Guide for Property Owners Affected by the 2025 Los Angeles and Ventura Wildfires

Faegre Drinker Biddle & Reath LLP on

Los Angeles and Ventura counties continue to reel from the devastating firestorm that led Governor Newsom to declare a state of emergency on January 7, 2025. The resulting fires, including the Palisades, Eaton, Hurst, Lidia,...more

Pullman & Comley - For What It May Be Worth

Connecticut Property Tax Appeal Deadline Extended

Pullman & Comley - For What It May Be Worth on

In Connecticut, the deadline to appeal property tax assessments to local Boards of Assessment Appeals (BAAs) is either February 20 or March 20 depending on when the municipality finalizes its Grand List. ...more

Oliva Gibbs

How Safe Are Your Severed Minerals From the Tax Man? Surface Tax Sales, Severed Minerals, and Bush v. Yarborough Oil & Gas, LP

Oliva Gibbs on

“You never own your [real property]; the government does. You’ll be paying them property tax forever.” —Robert Kiyosaki, author of Rich Dad, Poor Dad In Bush v. Yarborough Oil & Gas, LP, the Texas Eighth District Court of...more

Pullman & Comley - For What It May Be Worth

Connecticut Property Tax Bills to Get Public Hearings

Pullman & Comley - For What It May Be Worth on

Two of the Connecticut General Assembly's most influential committees are holding public hearings this week on the following property tax bills of note...more

Pullman & Comley, LLC

Jurisdiction 101: Connecticut Supreme Court Hands Down Win For Taxpayers

Pullman & Comley, LLC on

In a victory for taxpayers across the nutmeg state, the Connecticut Supreme Court recently held in 7 Germantown Rd., LLC v. City of Danbury, No. 21024, 2025 WL 309848 (Conn. Jan. 28, 2025) (“Germantown”) that the appraisal...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report - Legislative Day 14 - February 2025

Nelson Mullins Riley & Scarborough LLP on

The Georgia State Capitol buzzed on Monday as power players from across the state assembled for Georgia Electric Membership Corporation (EMC) Day. Linemen, lawmakers, and electric executives all convened to celebrate the 85th...more

Harris Beach Murtha PLLC

Deadline for CT Real Property Tax Assessment Appeals is Feb. 20

Harris Beach Murtha PLLC on

Property owners who wish to challenge their tax assessment believing that their property is overvalued on the Oct. 1, 2024, Grand List only have a couple of weeks left to file a written appeal with the Board of Assessment...more

Womble Bond Dickinson

Recap of 2024 Arizona Tax Developments: No More City Sales Tax on Residential Rentals!

Womble Bond Dickinson on

Beginning January 1, 2025, Arizona lessors will no longer be required to collect and remit city Transaction Privilege Tax (TPT) on residential rentals. Senate Bill 1131, Chapter 204, Laws 2023 amended Ariz. Rev. Stat. Ann. §...more

Vorys, Sater, Seymour and Pease LLP

Attracting Aerospace: The Risks of a Property Tax-Heavy State Tax Structure

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When examining the tax structures of business-aggressive states, a common pattern emerges: reduced income and franchise taxes offset by steeper sales and property taxes. While this approach may work for some industries, it...more

Kilpatrick

5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch

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Members of Kilpatrick’s prominent State and Local Tax Team (SALT) Sam Breslow, David Hughes, and Kylan Memminger recently spoke at the Chicago Tax Club Winter Meeting about “National State Tax Cases, Issues, and Policy...more

Buckingham, Doolittle & Burroughs, LLC

Challenges Businesses Face with Ohio State and Local Taxes

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From understanding how businesses are taxed to navigating changes in Ohio tax regulations, it’s important to be aware of potential tax hurdles and how to proactively avoid them. This article from Buckingham, Doolittle &...more

Freeman Law

Texas Religious Organizations Property Tax Exemptions | Take 2

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Texas Religious Organizations Property Tax Exemptions – Take 2 - Many have contacted me about the Freeman Law Insights blog – Texas Religious Organizations Property Tax Exemptions...more

Smith Anderson

North Carolina Tax Legislation Enacted in the 2024 Short Session

Smith Anderson on

This Alert summarizes all the material amendments to Chapter 105 of the North Carolina General Statutes ratified to date during the General Assembly’s 2024 short session....more

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