Law School Toolbox Podcast Episode 512: Listen and Learn -- Landlord/Tenant Law (Part 2) - Assignments and Subletting
JONES DAY TALKS®: Real Assets Roundup: A New Look at Real Estate, Energy, and Infrastructure - Episode 1
Law School Toolbox Podcast Episode 503: Listen and Learn -- Present and Future Estates (Part 2)
Eviction Essentials and Lease Management
Law School Toolbox Podcast Episode 501: Listen and Learn -- Present and Future Estates (Part 1)
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Real Estate and Tax
Family Owned Real Estate: Managing Lack of Planning in Family Business Transitions
Family Owned Real Estate: Impacts of the Current Real Estate Market on Transition Planning
Family Owned Real Estate: Avoiding Pitfalls When Transitioning Family Real Estate
Family Owned Real Estate: Common Real Estate & Asset Management Issues
Bar Exam Toolbox Podcast Episode 289: Listen and Learn -- Landlord/Tenant Law (Part 1)
Family Owned Real Estate: Legal Challenges & Opportunities
Healthcare Practice Lease Negotiations: Avoid Missing Out on Potential Opportunities
Cornerstone Research Experts in Focus: Mark Garmaise
Private Equity VS Real Estate Transactions | #6 What’s the Best Order to Sell?
Private Equity VS Real Estate Transactions | #5 Setting Your Rent as Part of a PE Deal
Private Equity VS Real Estate Transactions | #4 Optimizing Total Asset Value
Private Equity VS Real Estate Transactions | #3 Real Estate Valuations Explained
Private Equity VS Real Estate Transactions | #2 EBITDA Valuations Explained
Private Equity VS Real Estate Transactions | Valuation Differences Between Practice & Real Estate
Signed into law by Governor Murphy on June 30, 2025 (effective July 10, 2025), New Jersey Bill S4666 made significant changes to New Jersey’s transfer taxes....more
Recent revisions to New Jersey law increase the so-called “mansion tax” for sales in excess of $2 million and shift the tax payment obligation to the seller. Governor Phil Murphy recently signed legislation making...more
On July 10, 2025, Missouri Governor Mike Kehoe signed into law House Bill 594 (the “Bill”), which effectively eliminates the capital gains income tax for individuals and an income tax deduction for corporations. Capital gains...more
As of July 10, 2025, the Mansion Tax and Controlling Interest Transfer Tax (“CITT”) now requires sellers of certain classes of real property (and controlling interest involving certain classes of real property) transferred...more
New York’s personal income tax law, like that of other states, conforms with the federal system of income taxation. The reason typically given for such conformity is to simplify tax return preparation, improve compliance and...more
Following our recent update on Florida’s repeal of sales tax on commercial real estate leases, we’re taking a closer look at what this change means for landlords, tenants, brokers, and property managers....more
Selling an auto dealership in New Jersey just got more expensive — and more complicated. As of July 10, 2025, changes to New Jersey’s so-called “Mansion Tax” have shifted the burden of this transfer tax onto the seller. A...more
On June 30, Governor Phil Murphy signed Bill A5804 into law, amending N.J.S.A. § 46:15-7.2-7.4; N.J.S.A. § 54:15C-1, and introducing significant changes to New Jersey’s realty transfer tax structure. These changes — effective...more
The latest budget passed by the New Jersey legislature and signed by term-limited Governor Phil Murphy quietly enacted changes to New Jersey’s Mansion Tax, which affects not only residential properties but commercial...more
The New Jersey state legislature has passed new legislation, as part of the State’s 2026 fiscal year budget, that directly and significantly impacts sellers and buyers of real property in New Jersey. Previously, a 1% fee...more
On May 9, Governor Brian Kemp signed House Bill 586, revising the definition of “long-term note[s] secured by real estate” that are subject to the intangible recording tax. Under current law, long-term notes are considered...more
For anyone operating in the commercial real estate sector in Georgia, one of the most impactful legislative developments of 2025 is the enactment of HB 586, which amends the state's intangible recording tax. Historically,...more
The Massachusetts Department of Revenue (“DOR”) has proposed a new regulation, 830 CMR 62B.2.4, which introduces a significant change to the taxation of real estate transactions within the Commonwealth by non-resident...more
Substitute House Bill 96 (Sub. H.B. 96), Ohio’s operating appropriations bill for fiscal years 2026-2027, was passed by the General Assembly on June 25, 2025. The law modifies changes made by Amended Substitute H.B. 126...more
Taxpayer disputes involving Los Angeles’s Measure ULA, the Homelessness and Housing Solutions Tax—commonly referred to as the “mansion tax”—are progressing through the city’s administrative review process. Property owners...more
The third Tuesday in May marks the end of the Suffolk County, Nassau County and New York City annual grievance filing season and the beginning of administrative hearings and deliberations that could yield significant...more
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
In California, it seems that everything must be registered and reported to the state. A spot bill, SB 789 (Menjivar) was recently amended to require that individuals and entities owning commercial property in the state to...more
To most, the month of May means the start of Spring and warm weather. But to Suffolk County property owners, the month of May means Spring, warm weather AND the real property tax grievance filing period. As always, the...more
In Bush v. Yarborough Oil & Gas, LP a decades-old tax foreclosure judgment did not affect a previously severed mineral interest not owned by the delinquent taxpayer. The mineral owners were neither named nor served in the...more
Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation. Property taxes are frequently the...more
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
“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
At $13.99 million for 2025, the federal estate tax exclusion is the largest it has ever been, but it will be reduced by half in 2026, which you can read more about in this advisory....more
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