State & Local

  • July 21, 2025

    NH To Exempt Electric Utilities From Some Property Taxes

    New Hampshire will exempt electric generating facilities from utility and education property taxes under a bill signed by the governor. 

  • July 21, 2025

    Mass. Tax Collections Through July 15 Down $24M

    Massachusetts' tax collection from July 1 through July 15 lagged behind the same period last year by $24 million, according to the state Department of Revenue.

  • July 21, 2025

    Ore. Wood Mills' Tax Value Lowered For Obsolescence

    Functional obsolescence may be considered for the property tax valuation of a pair of Oregon wood processing facilities, the Oregon Tax Court said, setting their values at a fraction of those proposed by a local assessor.

  • July 21, 2025

    Calif. Assembly Panel Advances Bill To OK Local Transit Taxes

    California would allow voters to authorize local retail transactions and use taxes to fund transportation projects via initiative measures under a bill passed by the state Assembly's Elections Committee and referred to its Appropriations Committee.

  • July 21, 2025

    Ore. Nixes Property Tax Break For Illegal Marijuana Farms

    Oregon farmland will be disqualified from an agricultural property tax break if its owner is found growing marijuana illegally, under legislation signed into law.

  • July 21, 2025

    MTC Audit Committee Chair To Retire Later This Year

    The Multistate Tax Commission's Audit Committee chair announced Monday that he will be stepping down later this year upon retiring from the Utah State Tax Commission.

  • July 18, 2025

    Law360 Names 2025's Top Attorneys Under 40

    Law360 is pleased to announce the Rising Stars of 2025, our list of more than 150 attorneys under 40 whose legal accomplishments belie their age.

  • July 18, 2025

    Pa. House Bill Seeks To End Personal Income Tax By 2026

    Pennsylvania would eliminate its personal income tax after 2025 under a bill introduced in the state House of Representatives.

  • July 18, 2025

    Mass. Advocates Pitch Doubling Real Estate Transfer Fee

    Massachusetts would double its real estate transfer fee to raise an estimated $300 million annually for affordable housing and climate mitigation efforts under legislation pitched to a state legislative panel by housing and environmental advocates.

  • July 18, 2025

    3 Key Budget Bill Issues Tax Pros Want IRS To Clarify Quickly

    The GOP's new tax overhaul is driving demand for guidance on long-sought business and worker-friendly provisions among tax professionals and lawmakers, who are watching to see if IRS staff cuts and funding reductions will hinder the agency's ability to take swift regulatory action. Here, Law360 looks at three areas where tax pros say a quick turnaround on guidance or regulations would be most helpful.

  • July 18, 2025

    Pa. Appellate Court Upholds Commercial Property Value

    A Pennsylvania commercial property was properly reassessed by the city of Philadelphia, and the reassessment did not violate court precedent, a state appellate court affirmed. 

  • July 18, 2025

    Taxation With Representation: Wachtell, Slaughter And May

    In this week's Taxation With Representation, Blackstone pours billions into data centers and related infrastructure, Waters Corp. and Becton Dickinson look to form a new life sciences powerhouse, Reckitt sells 70% of its Essential Home business to private equity firm Advent, and Chevron completes its acquisition of Hess following a favorable arbitral award.

  • July 18, 2025

    Oregon To Issue Report On Property Tax System

    The Oregon legislative revenue officer will issue a report on the state's property tax system and options to modernize it under legislation signed into law by the governor.

  • July 18, 2025

    Ohio Board OKs $1M Value Cut For Apartment Complex

    The Ohio Board of Tax Appeals on Friday granted an affordable housing apartment complex's request for its value to be reduced by nearly $1 million based on rents charged by comparable properties, saying the state Supreme Court previously had upheld the valuation method.

  • July 17, 2025

    Uber Asks Ga. Justices To Reverse Sales Tax Ruling

    Georgia's highest court should review and reverse an appellate panel's decision that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the ride-hailing company told the state's justices.

  • July 17, 2025

    Calif. Initiatives Seek Higher Bar For Local Tax Hikes

    Two proposed ballot measures that would limit the ability of voters to raise taxes for local governments have been approved for signature gathering by California's secretary of state.

  • July 17, 2025

    Canada Mulling Changes To Ability To Rewrite Transactions

    Canada's Department of Finance is considering changes to legislation that outlines the tax authority's power to recharacterize transactions set forth in contracts between related parties when their behavior doesn't match what the contract says, an official said Thursday.

  • July 17, 2025

    W.Va. Car Dealer Tells Ohio Justices It's Exempt From Tax

    A West Virginia car dealer is not liable for commercial activity tax in Ohio, it argued to the Ohio Supreme Court, saying customers taking their purchased cars across state lines did not create a liability.

  • July 17, 2025

    NY Tax Collections Through June Rise By $3.4B

    New York state's tax collections from April through June outpaced last year's total for that period by $3.4 billion, according to the state Department of Taxation and Finance.

  • July 17, 2025

    SD General Fund Receipts In 2025 Up $41M From Estimate

    South Dakota's general fund revenues from July 2024 through June pulled ahead of estimates by $41 million, the state Bureau of Finance and Management said.

  • July 17, 2025

    Minn. Property Tax Appeals Tossed For Lack Of Disclosures

    Property tax appeals by three partnerships in Minnesota were dismissed by the state's tax court because the partnerships failed to provide the income and expense information required before making an appeal.

  • July 17, 2025

    NY Bill Would Allow Added City Tax On Incomes Over $1M

    New York state would allow cities to impose an additional income tax on individuals, trusts and estates earning more than $1 million annually under a bill introduced in the state Assembly.

  • July 16, 2025

    Colorado Board Advances Plan To Broaden TABOR's Reach

    Colorado would amend its Taxpayer's Bill of Rights to require voter approval of a broader range of taxes and fees under a proposed ballot measure advanced Wednesday by the state Title Board.

  • July 16, 2025

    MTC Group Not Ready To Release Rules For Partnerships

    It is too early for the Multistate Tax Commission group working on state taxation of partnerships to say exactly which partnerships could fall under the jurisdiction of draft sourcing rules that are being considered, an MTC official said Wednesday.

  • July 16, 2025

    House Panel Urged To Modernize Tax Rules For Digital Assets

    Congress needs to create tax rules for digital assets such as cryptocurrency and nonfungible tokens because the current regime is burdensome for businesses and pushing development out of the U.S., industry representatives told a House Ways and Means Committee subcommittee Wednesday.

Expert Analysis

  • How Methods Are Evolving In Textualist Interpretations

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    Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.

  • Local Taxes And Repercussions: SALT In Review

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    From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Financial Incentives May Alleviate Affordable Housing Crisis

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    There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.

  • Why Attorneys Should Consider Community Leadership Roles

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    Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

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    After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

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    As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

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    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

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