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Tennessee businesses with tangible personal property subject to "ad valorem" taxation in Tennessee should take note of the recent decision by the Assessment Appeals Commission of the Tennessee Board of Equalization in "In re: Signal Mountain Cement Company".

Following up on our prior post on this topic here, now Governor Baker has signed the comprehensive climate law passed by the legislature.

In 2018, Congress instructed the Consumer Financial Protection Bureau (CFPB) to issue ability-to-repay regulations for property assessed clean energy (PACE) financing...

Ad Valorem Taxes: land lease holders are considered equitable owners of land for tax purposes if land lease renews automatically and is perpetual; ...

The Commonwealth Court of Pennsylvania logged another frustrating mile down the confused and confusing road of property tax exemption for purely public charities.

Signed by President Obama on January 3, 2013, H.R. 8, known as the "American Taxpayer Relief Act of 2012" (the "Bill"), addresses various expiring estate, gift and generation-skipping transfer ("GST") tax provisions as well as extends or reinstates certain provisions affecting contributions by individuals to charity.

This week, we take a look at an opinion examining whether the Department of Labor can be held to workers' arbitration agreements, and a decision considering whether courts have jurisdiction...

Measure ULA (United to House LA) was passed by 58% of the City of Los Angeles' voters in the November 2022 referendum and will become law on January 1, 2023, but it will only impact transactions starting on April 1, 2023.

Chapter 13 debtors (the Smiths) lost their residential property in a pre-petition delinquent property tax sale.

In the November 8 election, voters in the City of Los Angeles savaged the value of so-called "expensive" residential and commercial real estate by adopting Measure ULA ("ULA").

Measure ULA, or the "Homelessness and Housing Solutions Tax", effective April 1, 2023, is a supplemental tax to the base documentary transfer tax of .45% in the City of Los Angeles.

The first compliance period under New York City's Local Law 97 (LL97) begins on January 1, 2024, and a January 2023 REBNY-commissioned study concluded that over 3,700...

Montgomery and Anne Arundel Counties in Maryland are increasing their recordation and transfer taxes, while 2019 increases to recordation and transfer taxes in the District of Columbia are set to expire.

On 26 January 2024, Washington, D.C.'s Office of the Deputy Mayor for Planning and Economic Development (DMPED) published a Notice of Proposed Rulemaking...

The 100th day of the 2026 legislative session falls this Tuesday, April 21. However, the legislature is unlikely to meet that target adjournment date as lawmakers continue working through...

San Francisco and Oakland voters have approved ballot measures that will significantly narrow long-standing transfer tax exemptions for lender acquisitions through foreclosure and deeds in lieu of foreclosure. Beginning in 2027, many distressed real estate transactions involving commercial property will be subject to transfer tax based on fair market value. What are the potential tax implications for lenders and commercial property owners in these jurisdictions?

California voters may soon be asked to decide on The Billionaire Tax Act, commonly referred to as the “Billionaire Tax.” Now that the measure achieved...