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Tax Incentives Property Valuation Business Taxes

Vorys, Sater, Seymour and Pease LLP

The Evaluator - (Q2 2025) - From Indiana to Disney Springs: Major Developments in Property Tax Law

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

Burr & Forman

South Carolina Department of Revenue Issues Draft Guidance for New Manufacturer Property Tax Valuation Discount

Burr & Forman on

South Carolina has some of the highest business property taxes in the Southeast, particularly for manufacturers. Property for manufacturers is taxed at: (1) the fair market value of land and buildings, and the depreciated...more

Burr & Forman

South Carolina Economic Development Incentives: The Negotiated Fee in Lieu of Property Taxes

Burr & Forman on

South Carolina has some of the highest business property taxes in the Southeast.  The state generally taxes land, buildings, machinery and equipment, and furniture and fixtures, but does not tax inventory, pollution control...more

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