News & Analysis as of

State and Local Government Property Tax Taxation

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

Polsinelli

Texas HB 21 Reshapes the Requirements and Effects of Chapter 394 of the Texas Local Government Code

Polsinelli on

Texas House Bill 21 (HB 21), signed into law in May, has dramatically shifted affordable housing tax exemptions across the state. Specifically, HB 21’s primary impact is on a housing finance corporation’s area of operation...more

Cozen O'Connor

Cozen Cities - May 14, 2025

Cozen O'Connor on

BALTIMORE—Bill Introduced to Address Housing Shortage- On Monday, Mayor Brandon Scott (D) introduced his Housing Options & Opportunity Act, which aims to expand zoning laws for multi-family homes and provide more housing...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

Pullman & Comley - For What It May Be Worth

Connecticut Uniform Capacity Tax Bills for Solar PV, BESS Heard

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

Kilpatrick

5 Key Takeaways | The Latest Twists and Challenges in Sales Tax, Use Tax, and Income Tax Laws

Kilpatrick on

Kilpatrick’s Jordan Goodman recently joined other thought leaders at the ABA-IPT Advanced State Income, Advanced Sales/Use, and Advanced Property Tax Seminar in New Orleans where he co-presented on the latest twists in sales...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Real Property Tax – Were you impacted by the wave of property tax increases? It’s time to check if your property tax...

As we’ve seen significant property value appreciation over the last few years, owners and commercial/industrial tenants need to be aware of the opportunity to contest their property’s valuation. Objections to real property...more

Stoel Rives LLP

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

Stoel Rives LLP on

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

Steptoe & Johnson PLLC

West Virginia Legislature Passes Bill Changing Oil and Gas Property Tax Valuation Methodology

Steptoe & Johnson PLLC on

On Friday, March 11, 2022, the West Virginia Legislature passed H.B. 4336, which changes the methodology the State Tax Commissioner utilizes for oil and gas property tax valuation. ...more

Coblentz Patch Duffy & Bass

Update On Commercial Rent Tax: Tax For Childcare Passes, Faces Legal Challenge

Proposition C—the Commercial Rent Tax for Childcare and Early Education—is set to take effect on January 1, 2019, and increase the Gross Receipts Tax (“GRT”) on commercial rents in San Francisco. As discussed in our previous...more

Franczek P.C.

Records Containing Only Facts Are Not Subject to Section 7(1)(f) Predecisional Exemption

Franczek P.C. on

Recently, an Illinois Court of Appeals issued a decision mandating disclosure of assessment records from the Cook County Assessor’s Office to the Chicago Tribune under the Illinois Freedom of Information Act (“FOIA”)....more

Franczek P.C.

Final 2017 Cook County Equalization Factor Released

Franczek P.C. on

The Illinois Department of Revenue has released the final 2017 Cook County equalization factor. The multiplier for 2017 is 2.9627. ...more

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