News & Analysis as of

Tax Exemptions Administrative Agencies State and Local Government

Vorys, Sater, Seymour and Pease LLP

Ohio Supreme Court Doubles Down on Applying a Plain and Ordinary Meaning to Sales Tax Exemptions

On August 13, 2025, the Ohio Supreme Court overturned the Ohio Board of Tax Appeals (BTA) and the Ohio Tax Commissioner in Claugus Fam. Farm, L.P. v. Harris, 2025-Ohio-2807, Slip Opinion No. 2025-Ohio-2807, thereby allowing...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

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