State & Local

  • July 21, 2025

    Wis. Homeowners Lack Basis For Tax Burden Suit, Court Told

    A Wisconsin county, town and tribal school district pushed a federal court to throw out a suit by homeowners who claim the government entities have conspired to expand the Menominee Indian Tribe's holdings of tax-exempt land and increase taxpayers' burden, saying the homeowners lacked standing.

  • July 21, 2025

    Rising Star: Davis Polk's Aliza Slansky

    Aliza Slansky of Davis Polk & Wardwell LLP is lead counsel in Sycamore Partners' $23 billion acquisition of Walgreens Boots Alliance and advised Missouri tech company Emerson on a series of multibillion-dollar sales, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.

  • 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.

Expert Analysis

  • Credit Cards And Trading Cards: SALT In Review

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    From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Calif. Budget Will Likely Have Unexpected Tax Consequences

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    A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

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    Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

  • Lean Into The 'Great Restoration' To Retain Legal Talent

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    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

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    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

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    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

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    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

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