State & Local
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August 22, 2025
Michigan Judge Gives Initial OK To Tax Foreclosure Deal
A 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 Board
A 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 Rights
A 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 Session
Colorado 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 Breaks
A 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 $7M
A 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 Exemption
Colorado 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 Court
An 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 Limit
Texas 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 Penalty
A 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 Probation
A 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 Rules
Revisions 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 Half
Florida 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 Taxation
The 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 Entity
The 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 Horan
Less 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-Year
New 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 Says
The 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 2031
Texas 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 Parent
Michigan 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 US
The 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 Year
Illinois' 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 Tax
New 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 Pay
New 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 Challenge
The 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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Firms Still Have Lateral Market Advantage, But Risks Persist
Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Making The Opportunity Zones Program Great At Last
As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.
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We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.
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Making The Case For Rest In The Legal Profession
For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.
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4 Ways Women Attorneys Can Build A Legal Legacy
This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Judge's Pointers For Adding Spice To Dry Legal Writing
U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.