News & Analysis as of

Real Estate Transfers State and Local Government

Morgan Lewis

New Jersey ‘Mansion Tax’ Changes Impose Higher Transaction Costs on Commercial and Residential Real Estate Sales

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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

Saul Ewing LLP

Philadelphia Increases Realty Transfer Tax Rate to 3.578% Starting July 1, 2025

Saul Ewing LLP on

Effective July 1, 2025, the realty transfer tax rate for properties or acquired real estate companies sold in the City and County of Philadelphia will increase to 3.578%, in addition to the Commonwealth of Pennsylvania realty...more

BakerHostetler

Proposed TDHCA Rule to Require Local Approval for Property Tax Exemptions on Certain Properties

BakerHostetler on

At its Dec. 12, 2024 board meeting, the TDHCA included on its board agenda a proposed change to Section 10.406 of the Texas Administrative Code (Section 10.406). Under the proposed change, prior to an ownership transfer of a...more

Seyfarth Shaw LLP

Recordation and Transfer Tax Changes in Maryland and the District of Columbia

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Seyfarth Synopsis: Montgomery and Anne Arundel Counties in Maryland are increasing their recordation and transfer taxes, while 2019 increases to recordation and transfer taxes in the District of Columbia are set to expire....more

Perkins Coie

San Francisco Adopts Ordinance To Facilitate the Conversion of Office Buildings to Housing

Perkins Coie on

In downtown San Francisco, office vacancy has skyrocketed as hybrid work has transformed the way in which employers and employees use office space. This, in turn, has decreased activity downtown, negatively impacting the...more

Stoel Rives LLP

What Out-of-State Buyers Should Know About California Real Estate Transfer Taxes

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As Benjamin Franklin once said, “Nothing in this world can be said to be certain, except death and taxes.” For out-of-state buyers unfamiliar with California’s transfer tax system, there are a few things to know to avoid a...more

Perkins Coie

More Than a Mansion Tax: L.A.’s Measure ULA Will Address the City’s Housing Crisis

Perkins Coie on

Los Angeles’ United to House LA Measure (Measure ULA), enacted by city voters in November 2022, implements a significant new transfer tax on high-value real estate transfers or sales throughout the city of Los Angeles....more

Rivkin Radler LLP

N.Y.’s Real Estate Transfer Tax, The 2022 Budget, And Responsible Person Liability

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Approximately two weeks ago, Gov. Cuomo and the New York State Legislature agreed upon a budget for the State’s 2021-2022 fiscal year. Although most businesses and their owners have understandably focused their attention on...more

Freeman Law

State & Local Tax: Controlling Interest Transfer Tax

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Do you own an entity that holds real estate? Are you thinking about selling real estate? Are you considering selling the real estate asset or selling the entity that owns the real estate? Generally, a real estate transfer...more

Sheppard Mullin Richter & Hampton LLP

California Property Tax Changes to Parent-Child Exclusion

Recently passed Proposition 19 will seriously limit the ability to transfer California real property to a child without causing a reassessment and higher property taxes. The new law takes effect February 16, 2021, so if you...more

Stoel Rives LLP

After Passage of Prop 19, Consider Transferring California Real Property to Avoid Property Tax Reassessment

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Californians have voted to implement Proposition 19, a ballot measure that significantly narrows the parent-child property tax exemption allowing transfers of real property between parents and children without a reassessment...more

Ballard Spahr LLP

In Maryland, Increased Focus On Rights Of First Refusal And Rights Of Tenants

Ballard Spahr LLP on

It’s been a busy year for sales and acquisitions of multifamily properties in Maryland. We frequently represent purchasers and sellers in multifamily transfers throughout the state. This means we frequently navigate the...more

Seyfarth Shaw LLP

DC Recordation and Transfer Taxes Skyrocketing for Commercial Properties

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As has been announced, the cost of real estate transactions involving commercial property located in the District of Columbia will increase significantly as of October 1, 2019, but not necessarily for multifamily properties....more

Goulston & Storrs PC

D.C. Transfer and Recordation Taxes May Increase to 5%

Goulston & Storrs PC on

Last month D.C. Mayor Muriel Bowser submitted her proposed 2020-2023 budget and financial plan to the D.C. Council. The Mayor’s proposed budget and financial plan includes a proposal to increase transfer and recordation taxes...more

Herbert Smith Freehills Kramer

Important Changes To NYS Transfer and Mansion Taxes

As part of the 2020 budget, the New York State Senate and Assembly enacted new revenue legislation, which included an increase to New York State’s transfer tax and mansion tax on transfers of real property. ...more

Best Best & Krieger LLP

Government Relations Team Gets Passage of Federal Legislation for Local Agency - John Freshman and Ana D. Schwab Advocated on...

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Best Best & Krieger LLP Director of Governmental Affairs John Freshman and Assistant Director of Governmental Affairs Ana D. Schwab successfully advocated for federal legislation that will allow a land purchase by a resource...more

Robinson+Cole Data Privacy + Security Insider

State and Local Governments Test Blockchain Applications

Proponents of blockchain technology, the distributed ledger system underlying bitcoin and other cryptocurrencies, view the technology’s applications as potentially providing significant efficiencies to the provision of...more

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