State & Local

  • June 30, 2026

    Mass. Board Upholds $1.3M Home Valuation

    Two Massachusetts homeowners failed to prove their property had been overvalued and resulted in a tax assessment that was higher than it should have been, the state Appellate Tax Board ruled. 

  • June 30, 2026

    Mich. Revenue Through May Grows By $980M

    Michigan's general fund revenue from October through May rose by $980 million from the same period last fiscal year, the state's budget office said in a report Tuesday.

  • June 30, 2026

    Mass. Justices OK $258K In Late Estate Tax Penalties, Interest

    Penalties and interest of more than $250,000 on a Massachusetts estate tax bill paid nearly seven years late were reasonable and lawful, the state's top court affirmed Tuesday.

  • June 30, 2026

    Calif. Voters To Decide On Special Tax Two-Thirds Approval

    California will ask voters to decide if the state should amend its constitution to prohibit local governments from imposing or increasing a special tax unless it's approved by an electorate's two-thirds vote under a resolution passed by state lawmakers.

  • June 29, 2026

    Va. Has Nation's First Electricity Tax On Data Centers

    Virginia, the state with the country's largest number of data centers, enacted a budget Monday that includes a first-in-the-nation electricity tax on the centers.

  • June 29, 2026

    Former NJ AG Pushes To End Suit Over Tossed RICO Case

    Former New Jersey Attorney General Matt Platkin asserts that a lawsuit from a former CEO indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III squarely implicates the protections afforded to prosecutors.

  • June 29, 2026

    Cole Schotz Adds Tax Atty In Miami From Day Pitney

    Cole Schotz PC announced Monday that it has hired a Day Pitney LLP attorney to bolster its capacity to advise high-net-worth individuals and other clients on tax, trust and estate matters.

  • June 29, 2026

    Fla. Adjusts Property Tax Millage Rate Calculations

    Florida will change the calculation of the maximum allowed for local property tax millage rates under a bill signed by Republican Gov. Ron DeSantis.

  • June 29, 2026

    Fla. Net Revenue Through May Beats Estimates By $586M

    Florida's net revenue collection from July through May was $586 million above estimates, according to the state Office of Economic and Demographic Research.

  • June 29, 2026

    Del. Senate Bill Seeks Income Tax Subtraction For Overtime

    Delaware would create a state personal income tax subtraction for qualified overtime compensation under a bill introduced in the state Senate.

  • June 29, 2026

    SC Revenue Through May Up $456M From Last Year

    South Carolina's general fund revenue from July through May exceeded the same period last year by $456 million, according to the state Board of Economic Advisors.

  • June 29, 2026

    Ore. Court Says No Urban Zone Farm Tax Break After 25% Sale

    The conveyance of a 25% undivided interest in a 36-acre Oregon property within an urban growth boundary constituted a sale disqualifying it from a tax break for farm properties, the state tax court ruled.

  • June 29, 2026

    Colo. Dept. Clarifies Wholesaler Tax Exemption Requirement

    A Colorado wholesaler without a state-issued sales tax license may not use a Multistate Tax Commission certificate to claim exemptions to the taxes but may verify its eligibility for the exemption by other means, the state Department of Revenue said.

  • June 26, 2026

    NC Creates Property Tax Break For Special District Projects

    North Carolina authorized local governments to approve special districts and provide property tax exclusions for eligible development projects in those areas under a bill signed by the governor.

  • June 26, 2026

    Ohio Justices OK Tax Break For Public Entity's Garage

    An Ohio parking garage owned by a public authority but managed by a private entity for the city of Columbus qualifies for a property tax exemption because the authority retained control of the property, the state Supreme Court ruled Friday, reversing a board decision.

  • June 26, 2026

    Pa. Senate OKs Tax Package Without Tax On Digital Ads

    Pennsylvania lawmakers passed a tax omnibus bill that doesn't include a gross receipts tax on digital advertising revenue but gets rid of a sales tax exemption for data centers and a tax on electricity under a bill that goes to the House of Representatives.

  • June 26, 2026

    Trump Threatens 100% Tariff For EU Nations Planning DSTs

    President Donald Trump threatened to impose a 100% tariff on imports entering the U.S. from countries in the European Union planning to levy new digital service taxes, according to a social media post Friday.

  • June 26, 2026

    Taxation With Representation: Sidley, Paul Weiss, Kirkland

    In this week's Taxation With Representation, Germany's Merck KGaA acquires life sciences tools supplier Bio-Techne Corp., drugmaker AbbVie buys clinical-stage biotechnology company Apogee Therapeutics, and building materials supplier CRH acquires infrastructure products maker Arcosa Inc.

  • June 25, 2026

    MTC Broadcast Rule Updates Draw No Public Input At Hearing

    A Multistate Tax Commission proposal to update the intergovernmental agency's broadcasting regulation to address sourcing of revenue from streaming and internet content didn't draw any comments from the public during a hearing Thursday.

  • June 25, 2026

    Ky. Justices Say City Groups Can't Pursue Airbnb Taxes

    An organization that represents several municipalities in Kentucky doesn't have standing to seek a declaratory judgment that Airbnb is subject to local transient room taxes, the state Supreme Court said Thursday, reversing a lower court.

  • June 25, 2026

    Mass. Gov. Pauses New Data Center Sales Tax Breaks

    Massachusetts will pause new applications for the state's sales tax exemption for data centers, Gov. Maura Healey announced Thursday, releasing a framework for energy, water and economic considerations around development of the facilities.

  • June 25, 2026

    Mich. Panel Says Detroit Schools Can't Use Tax For Bond Debt

    The Detroit Public Schools Community District and its predecessor have lost a bid to continue collecting an operating tax after an emergency loan is paid off, with an appellate court panel finding state law does not allow the tax to be levied to pay off other long-term debts. 

  • June 25, 2026

    ND Fund Revenue Through May Lags Forecast By $76M

    North Dakota's general fund revenue from July through May underperformed estimates by $76 million, according to the state Legislative Council.

  • June 25, 2026

    Maine Revenues Through May Up $71M From Estimate

    Maine collected roughly $71 million in revenue from July through May, according to a report by the state Department of Administrative and Financial Services released Thursday.

  • June 25, 2026

    Ariz. Gov. Vetoes Codification Of Tax Form Fed. Conformity

    Arizona Gov. Katie Hobbs vetoed a bill that would have required the state Department of Revenue to produce income tax forms and instructions that assume state conformity with federal tax changes, saying the measure wasn't necessary.

Expert Analysis

  • A Simple Way Courts Can Help Attys Avoid AI Hallucinations

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    As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.

  • New NY Residential Real Estate Rules May Be Overbroad

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    New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.

  • Budget Act's Deduction Limit Penalizes Losing Gamblers

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    A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.

  • The Legal Education Status Quo Is No Longer Tenable

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    As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.

  • 6 Questions We Should Ask About The Trump Trade Deals

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    Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.

  • A Bad Idea, And Another, And Another: SALT In Review

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    From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

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    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • The People Will Not Have Their Say: SALT In Review

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    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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