Williams Mullen's COVID-19 Comeback Plan: Tips for Virginia Real Estate Assessment Appeals in a COVID-19 Environment
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
The Legislative Changes to HB 126 Introduced in 2024 Were Not Enacted Into Law - In 2024, there were two separate efforts by the Ohio legislature to amend House Bill 126 (HB 126) to address and clarify issues that have...more
Delaware’s property tax system is undergoing a significant overhaul that will alter the property taxes owed on each property. For the first time in decades, the state’s counties are reassessing property values to reflect...more
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
Proving that everything is bigger in Texas, the state’s Comptroller is now assessing marketplace providers on 130% of their sales. It seems a sales tax on 100% was not big enough for tax officials in the Lone Star State. The...more
While the recently concluded 2023 legislative session focused largely on other forms of taxation, the Connecticut General Assembly did pass several noteworthy acts regarding property taxation. Income and Expense Reports...more
When is Written Managerial Approval Required? In 1998, Congress sought to provide additional protections to taxpayers through passage of the Internal Revenue Service Restructuring and Reform Act (the “Act”). Buried within...more
Two bills pending before the Connecticut General Assembly seek to impose a new state-wide property tax on different classes of real property. Currently, property taxes are only imposed at the municipal level of government. ...more
For as long as most of us can remember, real and personal property in Connecticut has been assessed for property tax purposes at 70% of its fair market value. Senate Bill No. 999, which was recently introduced in the...more
As the result of a recent change to the law, Connecticut’s municipal revaluation schedule will be undergoing some significant changes beginning with the October 1, 2024 grand list. With the passage of Section 7 of Public Act...more
A property tax reform effort that originally commenced in 2018 in the Ohio House of Representatives has been recently passed by the General Assembly in the form of House Bill 126 (HB 126) and is on its way to Governor Mike...more
TRANSACTION PRIVILEGE TAX UPDATES LEGISLATION - Senate Bill 1110, Chapter 443. Tribal Exemptions. This bill codified the following exemptions applicable to Indian tribes and tribal members at A.R.S. § 42-5121 et seq.: (1)...more
Former New York City Mayor Bill de Blasio's Advisory Commission on Property Tax Reform (the Commission) issued a report on Dec. 28, 2021, titled "The Road to Reform: A Blueprint for Modernizing and Simplifying New York City's...more
The start of a new year frequently includes new or updated statutes, and South Carolina is no exception. 2021 brings an update to South Carolina rollback tax laws, with potentially significant implications for real estate...more
Of the twelve statewide ballot propositions certified to appear on the ballot for the upcoming election on November 3, 2020, two seek to amend the taxation of real property in California. Before diving into the proposed...more
With the affirmative vote in the House today, both Houses of Congress have now passed a final version of the Tax Cuts and Jobs Act, clearing the legislation for President Trump’s signature. President Trump is widely expected...more
As our state faces a $1.6 billion budget shortfall, lawmakers are considering a number of ways to raise taxes to bridge the gap. One current proposal asks Oregonians to reconsider Measure 50, their 1990s-era property tax...more
Earlier this week the Mississippi Legislature approved the conference committee report on tax reform legislation (House Bill 799) that significantly changes Mississippi’s tax assessment and appeals procedures. Both the House...more