News & Analysis as of August 21, 2025

State Taxes

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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 -

Wisconsin's Tax Reform: Catalyzing Data Center Investment

Vorys, Sater, Seymour and Pease LLP on 6/13/2025

Wisconsin has emerged as a hotspot for data center development, with numerous project announcements coinciding with recent legislative tax reforms. Two significant changes—the elimination of most tangible personal property...more

The Evaluator - (Q2 2025) - From Indiana to Disney Springs: Major Developments in Property Tax Law

Vorys, Sater, Seymour and Pease LLP on 6/9/2025

In the last legislative session, the Indiana General Assembly introduced and passed significant changes to Indiana’s business personal property tax regime. The changes in Indiana’s SB 1, along with subsequent amendments from...more

Ohio Revised Code § 5709.56

Keating Muething & Klekamp PLL on 5/30/2025

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

Ohio Reduces Property Tax on Utilities; Encourages Infrastructure Development

Vorys, Sater, Seymour and Pease LLP on 5/27/2025

Ohio Governor DeWine recently signed Substitute House Bill 15 (HB 15) which will become the law effective August 14, 2025. HB 15 contains many reforms related to public utilities including: (1) tax changes favorable to select...more

Ohio House Bill 15 Changes Ohio’s Energy Landscape

Dickinson Wright on 5/7/2025

On April 30th, 2025, the Ohio General Assembly overwhelmingly passed Substitute House Bill 15, which makes major changes to state energy policy to encourage the development of more in-state electric generation. Sponsored by...more

Cozen Cities - March 19, 2025

Cozen O'Connor on 3/20/2025

CHICAGO—City Incentives Aim to Attract Data Centers - Chicago is positioning itself to capitalize on the data center boom, with the City Council adopting an ordinance offering incentives for developers to store municipal...more

Federal and State Tax Relief Resulting from California Fire

Pillsbury Winthrop Shaw Pittman LLP on 1/17/2025

The Internal Revenue Service (IRS) has provided broad tax relief to taxpayers in Los Angeles County impacted by the recent winds and wildfires. Other counties may be added later....more

Challenges Businesses Face with Ohio State and Local Taxes

Buckingham, Doolittle & Burroughs, LLC on 12/2/2024

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

Battery Energy Storage Systems Integrated in Solar Facilities To Receive Tax Incentives

Farella Braun + Martel LLP on 9/17/2020

Intermittency is one of the largest issues impeding increased reliance on energy from utility-scale renewable energy generation sources such as wind and solar. Battery energy storage systems (“BESSs”) can alleviate concerns...more

Maintaining Oklahoma tax incentives after COVID-19

McAfee & Taft on 5/1/2020

As businesses look to reopen and recover from the COVID-19 pandemic, they should be attentive to Oklahoma tax incentives previously awarded to them to ensure all requirements are met to continue to avail themselves of these...more

South Carolina Department of Revenue Issues Draft Guidance for New Manufacturer Property Tax Valuation Discount

Burr & Forman on 7/25/2018

South Carolina has some of the highest business property taxes in the Southeast, particularly for manufacturers. Property for manufacturers is taxed at: (1) the fair market value of land and buildings, and the depreciated...more

South Carolina Property Tax for New and Expanding Manufacturers: The Fee-In-Lieu of Tax Versus the Special Source Revenue Credit

Burr & Forman on 7/3/2018

South Carolina has some of the highest business property taxes in the Southeast. The state generally taxes land, buildings, machinery and equipment, and furniture and fixtures, but does not tax inventory, pollution control...more

Six Tips for Tribal Governments to Reduce Tribal Member Taxes in 2018

Holland & Knight LLP on 2/26/2018

• President Donald Trump on Dec. 22, 2017, signed the Tax Cuts and Jobs Act, the first major overhaul of the U.S. tax system in over 30 years. • Although few of the enacted provisions are specific to Indian Country, several...more

A Pinch of SALT: State Tax Treatment of a 'Manufacturer'

Eversheds Sutherland (US) LLP on 2/15/2013

Originally published in State Tax Notes. Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more

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