State & Local
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									August 22, 2025
									Michigan Judge Gives Initial OK To Tax Foreclosure DealA Michigan federal judge has granted preliminary approval to a settlement that would allow former property owners to receive the surplus profits they allege county treasurers made selling their tax-delinquent properties. 
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									August 22, 2025
									Colorado Plan To Cut Spending, Tax Rate Stalls At Title BoardA proposed Colorado ballot measure that would lower state general fund appropriations by at least 3% and cut the state income tax rate accordingly was blocked by a state panel, which ruled that the proposal wrongly addressed more than one subject. 
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									August 21, 2025
									Property Owners Say SF Vacancy Tax Violates RightsA San Francisco levy on vacant residential units is not a tax, but a penalty, and violates property owners' constitutional rights to keep their private property from being taken for public use without just compensation, the owners told a California appellate court. 
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									August 21, 2025
									Colorado Bills Would Prune Biz Tax Breaks In Special SessionColorado lawmakers advanced legislation Thursday that supporters said would close tax loopholes and, along with spending cuts, kicked off a special session called by Gov. Jared Polis to address budget shortfalls he said would otherwise result from federal policy changes. 
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									August 21, 2025
									Minn. Court Grants Child Care Centers Property Tax BreaksA pair of Minnesota child care centers qualify for property tax exemptions as seminaries of learning, the state's tax court said, rejecting an assessor's claim that the properties didn't qualify because they were each owned and operated by separate limited liability companies. 
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									August 21, 2025
									Minnesota Tax Court Cuts Abbott Labs Property Value By $7MA property owned by Abbott Laboratories Inc. was overvalued, and its 2022 assessment should be reduced by about $7 million, the Minnesota Tax Court found. 
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									August 21, 2025
									Colo. Board Advances Ballot Plan For Overtime Tax ExemptionColorado would exempt overtime and tipped income from state taxation under a proposed 2026 ballot measure advanced by the state panel. 
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									August 21, 2025
									Idaho Church Granted Full Exemption By State Supreme CourtAn Idaho church that leased a portion of its property to be used a day care center operated by the YMCA is still eligible for a full property tax exemption, the state Supreme Court said, overturning a lower court ruling. 
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									August 21, 2025
									Texas Resolution Seeks Vote On Broader Property Tax LimitTexas would ask voters to decide if the state should amend its constitution to apply an existing limit on the appraised value of residence homesteads to other types of property under legislation filed in the state House of Representatives. 
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									August 21, 2025
									NY Appeals Court Throws Out Trump's $500M Fraud PenaltyA divided New York state appeals court panel on Thursday tossed a nearly $500 million civil fraud penalty against President Donald Trump and his sons, companies and their executives, ruling that the fine was "excessive," but kept in place a judge's finding of liability. 
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									August 20, 2025
									Fla. Man Who Evaded $7M In Federal Taxes Gets ProbationA Florida investor who admitted to cheating the Internal Revenue Service out of $7 million in taxes was sentenced Wednesday to probation after telling a federal judge he suffers from serious health issues, including Stage 4 kidney cancer and early-onset dementia. 
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									August 20, 2025
									La. Biz Groups Oppose Changes To Assessment Appeal RulesRevisions that the Louisiana Assessors' Association has proposed to regulations that govern appeals and assessments could hamper businesses' ability to present information that establishes fair market value of their properties, industry representatives said Wednesday. 
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									August 20, 2025
									What To Watch In Florida Real Estate In 2025's Second HalfFlorida real estate is less impervious to challenges confronting the industry and broader economy than in recent years, but local attorneys and real estate professionals say they expect the market will continue to attract people, business and investment in the second half of 2025 and beyond. 
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									August 20, 2025
									MTC Group Flags State Rule Gaps For Partnership TaxationThe Multistate Tax Commission group working on state taxation of partnerships said Wednesday that state rules for sourcing multistate partnership income are not sufficiently developed. 
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									August 20, 2025
									Wash. Court Says Fujifilm Unit Owes Tax For Staying 1 EntityThe Washington Department of Revenue properly assessed $2.7 million in manufacturing business and occupation tax on Fujifilm SonoSite after the company told the department it was splitting into two entities but then failed to do so, the state Court of Appeals ruled. 
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									August 20, 2025
									Nutter Welcomes Tax Atty In NY From Fox HoranLess than a month after announcing it had grown its ranks by 8% with the addition of 13 attorneys in three states, Nutter McClennen & Fish LLP said earlier this week that it has hired a New York-based tax attorney from Fox Horan & Camerini LLP. 
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									August 20, 2025
									NY July Tax Collections 8.8% Higher Year-Over-YearNew York state's tax collections in July reached approximately $6.6 billion, 8.8% higher than the previous July, a report from the state Department of Taxation and Finance said. 
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									August 20, 2025
									Miss. Seafood Market On The Hook For Tax Bill, Court SaysThe Mississippi Department of Revenue was within its right to use an observational audit to calculate a seafood market's sales tax liability after the business failed to keep adequate records, a panel for the Mississippi appeals court ruled. 
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									August 20, 2025
									Texas House Bill Seeks To Bar Property Taxes Starting In 2031Texas would bar the imposition of property taxes starting in 2031, contingent on voter approval of an amendment to the state constitution, under a bill introduced in the state House of Representatives. 
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									August 19, 2025
									Mich. Panel OKs Escheat Actions On Disney, IHOP ParentMichigan can seek to enforce unclaimed property remittance obligations against Disney and the parent company of IHOP after completing audits that lasted more than eight years, the state's Court of Appeals ruled, reversing a trial court's ruling that found the statute of limitations had expired. 
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									August 19, 2025
									IRS To Float Rules Aimed At Easing Corporate Moves To USThe IRS announced plans Tuesday to propose regulations that would make it easier for publicly traded foreign corporations that own U.S. real estate to move their official base to the U.S. without facing unexpected tax issues. 
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									August 19, 2025
									Ill. July Revenue Drops $35M From Last YearIllinois' general revenue collection in July declined by $35 million from the same month last year, according to the state Office of Management and Budget. 
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									August 19, 2025
									NH Justices Find Conn. Couple On Hook For Dividend TaxNew Hampshire's dividend tax applies to a couple from Connecticut because they showed a clear intent to establish residency in New Hampshire, the state's Supreme Court ruled. 
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									August 19, 2025
									NY Assembly Bill Would End State Income Taxes On OT PayNew York would eliminate state income taxes on overtime pay for workers in the state under a bill introduced in the state Assembly. 
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									August 18, 2025
									IRS Sharing Tax Info With ICE Amid Legal ChallengeThe Internal Revenue Service has begun sharing taxpayer return information with U.S. Immigration and Customs Enforcement, the government told a D.C. federal court, revising the tax agency's previous stance that it had not received or responded to any such requests. 
Expert Analysis
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								Financial Incentives May Alleviate Affordable Housing Crisis  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. 
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								Why Attorneys Should Consider Community Leadership Roles  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. 
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								Firms Must Offer A Trifecta Of Services In Post-Chevron World  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. 
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								5 Tips To Succeed In A Master Of Laws Program And Beyond  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. 
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								Portland's Gross Receipts Tax Oversteps City's Authority  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. 
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								How Law Firms Can Avoid 'Collaboration Drag'  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. 
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								Assessing The Practicality Of Harris' Affordable Housing Plan  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. 
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								Litigation Funding Disclosure Key To Open, Impartial Process.jpeg)  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. 
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								What NFL Draft Picks Have In Common With Lateral Law Hires  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. 
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								Replacing The Stigma Of Menopause With Law Firm Support  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. 
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								Planning Law Firm Content Calendars: What, When, Where  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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								Specific Attacks On A Vague Tax Law: SALT In Review  From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								Law Firms Should Move From Reactive To Proactive Marketing  Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.