State & Local
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July 10, 2025
Mass. Panel Cuts Shopping Center's Tax Value By $1.5M
A Massachusetts panel lowered the tax valuation of a shopping center by about $1.5 million in an opinion released Thursday, an amount less than what the property's owner sought.
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July 10, 2025
Texas Gov. Calls Special Session To Tackle Local Property Tax
Texas Gov. Greg Abbott issued a proclamation calling the Legislature to a special session later this month, outlining nearly two dozen agenda items including limiting property tax increases by local jurisdictions.
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July 10, 2025
Ga. General Fund Receipts Through June Up $668M
Georgia's general fund receipts in the 2025 fiscal year were $668 million higher than in the last fiscal year, according to the state Department of Revenue.
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July 10, 2025
Mass. Tax Panel Rejects Effort To Cut $1.45M Condo Value
The owner of a Massachusetts condo unit failed to present adequate evidence to lower its assessment of $1.45 million, the state's Appellate Tax Board said in an opinion released Thursday, rejecting the owner's comparable sales analyses.
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July 09, 2025
Pacific Life Calls $11M Florida Income Tax Unconstitutional
Pacific Life Insurance Co. asked a Florida court to void a $10.7 million income tax assessment on its sale of interest in an aircraft financing and leasing group, saying the state's tax agency incorrectly classified the gain as business income.
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July 09, 2025
Colorado Activists Pitch Fee-Limiting Ballot Measures
Colorado would modify its Taxpayer's Bill of Rights to require voter approval of certain fee increases that fund similar purposes under a group of proposed ballot initiatives submitted to the state Legislative Council.
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July 09, 2025
Nashville Owners Must Face The Music As Tax Burden Surges
Property owners in Nashville are facing greater tax burdens in light of a recent jump in property valuations. Burr & Forman partner John F. Rogers Jr., a veteran real estate attorney in the city, spoke recently with Law360 Real Estate Authority about the market's evolution and how he is advising clients on approaching these latest financial developments.
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July 09, 2025
Fund Servicer Contests Fla. Income Allocation In $10M Case
A company that services mutual funds asked a Florida state court to negate a $10 million income tax assessment, arguing that the state applied the wrong sourcing rules and taxed receipts that shouldn't be sourced to the state.
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July 09, 2025
State And Local Tax Policy To Watch In 2nd Half Of 2025
From state decisions on conforming to the federal budget reconciliation bill to North Carolina lawmakers trying to end an impasse over income tax cuts, state legislators are primed to consider several outstanding tax issues in the coming months. Here, Law360 examines state and local tax policy to watch in the second half of 2025.
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July 09, 2025
Calif. Court Says Utility Property Can Be Taxed At Higher Rate
AT&T unit Pacific Bell and other telecommunication companies can be taxed at a different property tax rate because the state statute and legal precedent allows utilities to be taxed at different rates, a California appellate court ruled.
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July 09, 2025
5 Years Ago, The McGirt Ruling Reshaped Tribal Jurisdiction
It was widely held for decades that Oklahoma had domain over criminal matters on tribal lands, but five years ago, the U.S. Supreme Court turned that regime on its head, finding 19th century federal treaties with the Creek Nation that formed its reservation are valid — and, in turn, reestablishing 45% of the Sooner State as Indian Country.
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July 09, 2025
Pa. Senate Bill Seeks Severance Tax On Natural Gas In 2026
Pennsylvania would establish a severance tax on producers of natural gas starting in 2026 under a bill introduced in the state Senate.
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July 09, 2025
NH Annual Receipts Down $26M From Budget Estimates
New Hampshire's total receipts for the year ending in June were $26 million weaker than expected, according to the state Department of Administrative Services.
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July 09, 2025
Conn. OKs Credit For Challenges To Remote Worker Taxes
Connecticut is establishing a personal income tax credit for residents working remotely in the state who successfully challenge taxes imposed by other states under legislation signed by the governor.
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July 09, 2025
Baker McKenzie Rehires Int'l Tax Pro As Principal Economist
Baker McKenzie's former director of economics, who spent more than 15 years as an IRS assistant director in a division that focuses on cross-border tax issues, has rejoined the firm after working with EY.
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July 08, 2025
Kansas Extends STAR Bonds To Continue Chiefs, Royals Talks
Kansas lawmakers have approved a one-year extension of the state's Sales Tax and Revenue bonds while the Missouri-based Kansas City Chiefs and Kansas City Royals continue talks with officials about migrating to Kansas.
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July 08, 2025
Former Homeowners Land Cert. In Ill. Property Tax Sale Suit
An Illinois federal court has certified a class of Cook County residents who were stripped of excess equity when their residential properties were sold to recoup property taxes, overriding county objections that homeowners should have to litigate cases individually.
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July 08, 2025
State & Local Tax Cases To Watch In The 2nd Half Of 2025
From Amazon's oral arguments before South Carolina's highest court to Charter Communications' appeal of a New York ruling that it did not qualify for a technology tax break, there will be plenty of state and local tax cases to watch in the second half of 2025. Law360 looks at some of the top state and local tax cases to keep an eye on in the next six months.
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July 08, 2025
Kansas Tax Collection Through June Up $132M From Estimate
Kansas' total receipts from July through June beat government estimates by $132 million, according to the state Division of the Budget.
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July 08, 2025
Florida Net Revenue Through May Beat Estimates By $360M
Florida's net general revenue for July through May outpaced forecasts by $360 million, according to a report by the state Department of Revenue.
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July 08, 2025
California Expands Eligibility For Boosted Film, TV Tax Credits
California expanded eligibility for its increased film and television production tax credits under a bill signed by Democratic Gov. Gavin Newsom.
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July 08, 2025
Ala. Tax Revenue Through June Jumps $368M From Last Year
Alabama's total revenue from October through June outpaced last year's collection during the same time frame by $368 million, according to a report by the state Department of Revenue.
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July 07, 2025
Calif. Ex-Doctor Was Resident, Owes $6.6M, Tax Judge Says
A former California doctor with aspirations to be a professional gambler remained domiciled in the state and owes $6.6 million in tax and penalties, the state's Office of Tax Appeals said in an opinion released Monday.
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July 07, 2025
Calif. OTA Denies Shareholders' Bids To Increase Losses
Two shareholders in auto body shop businesses failed to provide evidence to substantiate losses they claimed on their California tax returns, the state Office of Tax Appeals said in an opinion released Monday that affirmed a state Franchise Tax Board assessment.
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July 07, 2025
Calif. OTA Says COVID Delay Doesn't Extend Refund Deadline
The postponement of a tax due date does not affect when the clock for refund claims starts running, the California Office of Tax Appeals said in a pending precedential opinion released Monday that involved a pandemic-related extension.
Expert Analysis
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.
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How To Grow Marketing, Biz Dev Teams In A Tight Market
Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
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Rock Climbing Makes Me A Better Lawyer
Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.
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Think Like A Lawyer: Dance The Legal Standard Two-Step
From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.