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Property Tax › State Taxes › Tax Exemptions

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 -
Freeman Law

A Look at the Texas Charitable Organizations Property Tax Exemption

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Some – but not all – nonprofit organizations in Texas may enjoy exemption from certain of the omnipotent and ubiquitous tax regimes. Indeed, the property tax exemption opportunity for Texas nonprofit organizations is the...more

Holland & Knight LLP

Florida Gov. Ron DeSantis Signs 2025 Tax Bill into Law

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Florida Gov. Ron DeSantis recently signed House Bill 7031 into law, enacting sweeping changes to Florida's tax statutes that include updates to the sales tax on commercial leases, sales tax relief, certain corporate income...more

BakerHostetler

Analysis of Texas House Bill 21 - Property Tax Exemptions for Housing Finance Corporations Owning Affordable Housing

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In its 89th Regular Session, the Texas Legislature enacted House Bill 21 (HB 21), introducing significant reforms to the way housing finance corporations (HFCs) own and operate multifamily affordable housing developments....more

Bracewell LLP

Texas Tax Update: Key Changes Enacted During the 89th Legislature

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The final day has passed for Governor Abbott to veto legislation that was approved during Texas’ 89th Legislature Regular Session. While the governor has called a special session commencing July 21, he has not identified any...more

Husch Blackwell LLP

Wisconsin Repeals Tax on Telecommunications Towers

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On July 3, 2025, Wisconsin Governor Tony Evers signed 2025 Wisconsin Act 15 into law, marking a significant milestone for the telecommunications industry in the state. This new legislation specifically exempts radio,...more

Orrick, Herrington & Sutcliffe LLP

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

Orrick, Herrington & Sutcliffe LLP on

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

Pierce Atwood LLP

New Rhode Island Tax on Non-Owner-Occupied Properties Assessed at $1 Million or More

Pierce Atwood LLP on

Rhode Island’s 2026 budget bill contains a "Non-Owner-Occupied Property Tax Act," which is popularly referred to as the “Taylor Swift Tax.” This law imposes a new statewide tax on non-owner-occupied residential properties...more

Pillsbury Winthrop Shaw Pittman LLP

State Taxation in Indian Country Could Face Supreme Court Scrutiny

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South Point Energy Center, LLC, with the support of the Fort Mohave Indian Tribe, seeks Supreme Court confirmation that SALT exemption applies to the permanent improvements on Indian land, regardless of ownership status. The...more

BakerHostetler

Texas Legislative Update: HB 21 Changes Property Tax Exemption For Housing Finance Corporations

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On May 28, Gov. Greg Abbott signed House Bill 21 (HB 21), which becomes effective immediately. A brief summary of HB 21 can be found below. This summary reflects our current interpretation of HB 21. A more detailed analysis...more

Pullman & Comley - For What It May Be Worth

Select Connecticut Property Tax Bills Advance

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With the Connecticut General Assembly in the home stretch of the 2025 legislative session, the following noteworthy property tax bills have been voted out of committee for consideration and possible action by both chambers of...more

Vorys, Sater, Seymour and Pease LLP

The Evaluator - Winter 2025: Nationwide Valuation Headlines

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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

Pullman & Comley - For What It May Be Worth

Connecticut Property Tax Bills to Get Public Hearings

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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

Freeman Law

Colorado Religious Property Tax Exemption and UBI

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Property owned by qualified religious organizations in Colorado may enjoy an exemption from state property tax. To enjoy exemption, the real and personal property must be owned and used “solely and exclusively for religious...more

Freeman Law

Texas Religious Organizations Property Tax Exemptions | Take 2

Freeman Law on

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

Holland & Knight LLP

Florida's Live Local Act Tax Exemption Deadline Looms

Holland & Knight LLP on

Florida's 2023 Live Local Act provides significant land use, zoning and tax benefits. (See Holland & Knight's previous alerts, "Florida's New Live Local Act Offers Land Use and Tax Benefits," Aug. 8, 2023, and "Florida's Live...more

Farrell Fritz, P.C.

Real Property Taxation of Solar and Wind Energy Systems in New York State

Farrell Fritz, P.C. on

In 2019, the New York State Legislature enacted the Climate Leadership and Community Protection Act (“CLCPA”), which requires New York State to rapidly decrease greenhouse emissions and scale up renewable energy capacity....more

Baker Donelson

SALT Select Developments - May 2023

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain state and local tax (SALT)...more

Husch Blackwell LLP

Hold the Sauce! Nebraska Denies Tax Exemption for University Food Court

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In the latest skirmish in an ongoing battle between taxing authorities and institutions of higher education, the Nebraska Tax Equalization and Review Commission recently affirmed a decision that denied a property tax...more

Blank Rome LLP

Bait and Switch in the Big Easy

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When a local taxing authority extends the deadline for paying taxes due, can taxpayers rely on that extension? According to an intermediate appellate court in Louisiana, the answer is “no.” In NOHC, Inc. v. Erroll G....more

Baker Donelson

SALT Select Developments - April 2023

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain state and local tax (SALT)...more

Pullman & Comley - For What It May Be Worth

New Remedial Bill Concerning Connecticut Property Tax Exemption for Manufacturers in Certain Municipalities

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Connecticut has adopted a variety of property tax exemptions for certain specified uses of real and personal property, including property used in manufacturing. The prerequisite filing obligations and deadlines associated...more

McNees Wallace & Nurick LLC

“Nothing is certain except death and taxes”… unless a Pennsylvania Tax Exemption Applies

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Benjamin Franklin once wrote “nothing is certain except death and taxes.” While this famous quote still rings true, there are a few valuable exceptions. Under Article 8, Section 2 of the Pennsylvania Constitution, the General...more

Baker Donelson

SALT Select Developments - May 2022

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

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