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Denver’s Department of Housing Stability (“HOST”) and Denver Housing Authority (“DHA”) are partnering to pilot a program aimed at spurring development of middle-income housing. As reported in the Denver Post, Denver Mayor...more
The New York City Industrial and Commercial Abatement Program (ICAP) has been extended to remain in effect through 2030, with some modifications. The New York state budget bill for FY 2026, signed by Governor Kathy Hochul on...more
Wisconsin has emerged as a hotspot for data center development, with numerous project announcements coinciding with recent legislative tax reforms. Two significant changes—the elimination of most tangible personal property...more
As data center power demands reach hundreds of megawatts or even gigawatts, particularly driven by AI applications, traditional power delivery models are facing significant constraints. Behind-the-meter (BTM) or...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
Data centers are critical infrastructure in today’s world, but they present unique and significant challenges for property tax valuation. Many jurisdictions have provided property tax incentives or abatements for newly built...more
In 1972, the average home price in the United States was approximately $30,000. Fifty years later, that number broke $500,000, an increase that is, no doubt, aggravated by a 4.5 million-unit deficit in supply. State and local...more
Ohio Governor DeWine recently signed Substitute House Bill 15 (HB 15) which will become the law effective August 14, 2025. HB 15 contains many reforms related to public utilities including: (1) tax changes favorable to select...more
On April 30th, 2025, the Ohio General Assembly overwhelmingly passed Substitute House Bill 15, which makes major changes to state energy policy to encourage the development of more in-state electric generation. Sponsored by...more
Rising electricity demand from data centers, industrial reshoring, and electrification have sparked national concern about grid reliability. With forecasts pointing to even greater energy needs, some stakeholders warn that...more
Kentucky local governments now have an additional tool to help address their housing shortages thanks to legislation enacted during the 2025 Kentucky General Assembly. A provision of Senate Bill (SB) 25 authorizes local...more
CHICAGO—City Incentives Aim to Attract Data Centers - Chicago is positioning itself to capitalize on the data center boom, with the City Council adopting an ordinance offering incentives for developers to store municipal...more
The Internal Revenue Service (IRS) has provided broad tax relief to taxpayers in Los Angeles County impacted by the recent winds and wildfires. Other counties may be added later....more
From understanding how businesses are taxed to navigating changes in Ohio tax regulations, it’s important to be aware of potential tax hurdles and how to proactively avoid them. This article from Buckingham, Doolittle &...more
It has long been an accepted reality that very little real estate development gets done in New York State without the help of a myriad of tax incentive packages handed out by state and local governments—and the entities that...more
New York recently adopted the Affordable Neighborhoods for New Yorkers (ANNY) Tax Incentive and the Affordable Housing from Commercial Conversions (AHCC) Tax Incentive programs, as well as a host of other new and modified...more
The New York City Department of Finance requires that properties receiving benefits under the Industrial Commercial Incentive Program (ICIP) file a Certificate of Continuing Use (CCU) to renew the real estate benefits for the...more
During the 88th Regular Session, the Texas Legislature passed HB 2071 to address the perceived misuse of property tax incentives used by Public Facility Corporations (PFCs). The legislation significantly updated Texas Local...more
During the waning hours of the 2023 legislative session, New York lawmakers passed the Affordable Housing Rehabilitation Program (the “Program”) to replace the lapsed J-51 tax break that expired on July 1, 2022. Similar to...more
The New York City Economic Development Corporation (NYCEDC) and the New York City Industrial Development Agency (IDA) created the New Manhattan Commercial Revitalization (M-CORE) Program with the goal of supporting...more
The Live Local Act (SB 102) (the “Act”) amends multiple provisions of the Florida Statutes with the overarching purpose of spurring additional development of affordable housing in the State. Importantly, for qualifying...more
Governor Ron DeSantis signed into law Senate Bill 102 (“Live Local Act” or the “Act”) on March 28, 2023. The majority of the Live Local Act will go into effect on July 1, 2023, with certain provisions pertaining to tax...more
Intermittency is one of the largest issues impeding increased reliance on energy from utility-scale renewable energy generation sources such as wind and solar. Battery energy storage systems (“BESSs”) can alleviate concerns...more
On Sept. 15, 2020, the Fairfax County Board of Supervisors adopted a new Economic Incentive Program (EIP) that provides up to a 10-year tax abatement and other incentives for development in this northern Virginia county’s...more
As businesses look to reopen and recover from the COVID-19 pandemic, they should be attentive to Oklahoma tax incentives previously awarded to them to ensure all requirements are met to continue to avail themselves of these...more