Inside DC: Highlights and Implications of the FY 2022 Budget
States Sue SEC in Ongoing Fight Over Reg BI
Episode 26: Talking Tax Reform and Executive Comp
Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal
Fiscal differences remain as Illinois lawmaker urges for transit special session - “State Sen. Mike Simmons, D-Chicago, made the call Monday during a ceremony to mark the reopening of four Chicago Transit Authority train...more
A new law that could have sweeping impacts on Georgia school districts’ property tax revenue was passed earlier this year, but its implementation is conditioned upon the passing of a constitutional amendment by statewide...more
The commercial real estate market is in a fragile state. The remote working trend is not reversing anytime soon, if ever. Some analysts believed that once the pandemic ended, people would naturally revert to the “old way” of...more
As a result of the 2023 valuation update, several counties have requested all jurisdictions, including school districts, to voluntarily give back millage to reverse the impact of inflationary increases on collections,...more
Last month, in the case Carle Foundation v. Dept. of Revenue, the Fourth District Court of Appeals issued its latest decision regarding hospital property tax exemptions. The Court upheld a trial court judgment awarding the...more
On July 18, 2023, Governor Gretchen Whitmer signed a series of bills that will dramatically update the state’s brownfield redevelopment laws to allow the use of tax increment financing for housing projects on brownfield sites...more
Lately I’ve been thinking about the many ways by which members of the public transfer funds to government and the many reasons for which such transfers are made. After all, we’re still in the “season of giving.”...more
At the conclusion of this year’s legislative session, the South Carolina General Assembly passed The Comprehensive Tax Cut Act of 2022 (the “Act”). Among a number of other significant tax changes, the Act effectively...more
The HSB Economic Development team published their June 2022 news update, highlighting the following topics: Big Changes to South Carolina Property Taxes and Incentives- The big political news in South Carolina this June...more
Yesterday the Illinois General Assembly passed Senate Bill 508 (SB 508). SB 508 creates a new Section 18-233 in the Property Tax Code amending the Property Tax Extension Limitation Law (PTELL) to allow taxing districts to...more
Earlier this week, the US Department of the Treasury (Treasury) issued formal guidance regarding the administration of the American Rescue Plan Act of 2021 (ARPA) claw-back provision. The guidance (Interim Final Rule)...more
During the 2021 legislative session, the Georgia General Assembly passed key legislation, including conformity to the federal tax law, the elimination of deference to subregulatory interpretations of the Department of...more
After a very difficult 2020, Illinois school districts received a well-deserved present on December 24 when the First District Illinois Appellate Court issued a decision rejecting a tax rate objection and upholding the...more
In Ohio, approximately two-thirds of school district revenue is generated from property taxes, so it is important for school administrators to understand the legal process that affects increases and decreases in property tax...more
On December 10, 2020, the Massachusetts Office of the State Auditor Division of Local Mandates (“DLM”) issued The Impact of State-Owned Land PILOT and Solar Taxation Policies on Municipalities report. DLM Report In part,...more
Swift Decision Rejects Ballot Language Opposition - A trial court recently rejected a challenge to the California Attorney General’s ballot label, title and summary of a proposed initiative amendment to Proposition 13. In...more
The impact of the pandemic on the tax bases of local governments is slowly becoming clearer as the number of retailers filing for bankruptcy protection grows. ...more
Last Friday the Illinois Appellate Court for the Third District shot down a tax increment financing (TIF) district created by the City of Crest Hill finding that the parcels within the proposed TIF area were not contiguous...more
California Secretary of State Alex Padilla announced on Friday, May 29, 2020, that the revised initiative entitled "The California Schools and Local Communities Act of 2020" officially qualified for the November ballot. If...more
Last week, nine Cook County school districts and Calumet City filed an amicus curiae (“friend of the court”) brief in the Seventh Circuit Court of Appeals in support of rehearing in the case A.F. Moore & Associates Inc. v....more
Welcome to the 2020 Legislative Brief, your one-stop shop for legislative news from a variety of sources throughout West Virginia, and my view of the legislative happenings on the horizon. February 14, 2020, marks the 38th...more
Tidbit on NNN lease property valuation - A sort of a humdrum ruling on the assessment appeal of a garden variety industrial building nevertheless offers a valuable insight as to proper use of the income valuation...more
Just before Christmas, the influential Public Affairs Research Council of Alabama (PARCA), the nonpartisan think tank headquartered at Samford University, released its annual report, How Alabama Taxes Compare. The contents...more
This is Part Two in our series regarding the California Ballot for November, 2018. In this series, we provide a synopsis for each of the 11 propositions voters in this state will see on the ballot, and summarize the primary...more