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On September 12, the Third Circuit Court of Appeals held that the United States District Court for the District of New Jersey erred in dismissing a suit against Jersey City challenging its ordinance which required the use of union labor on certain construction projects which were subject to property tax abatements.

The United States has always been one of the leading destinations for foreign direct investment.

On Nov. 3, California's electorate will vote on Proposition 19, a constitutional amendment that would substantially restrict property tax benefits for real property inherited by children...

The U.S. Department of Treasury, Internal Revenue Service ("IRS"), and U.S. Department of Energy ("DOE") recently announced a second round of investment tax credit allocations...

Vineyards and wineries are unique in their operations — combining agriculture, manufacturing, and hospitality. This complexity brings specific challenges in managing personal property taxes.

New York has introduced a surcharge on high-value residential properties in New York City that are not used as primary residences, effective July 1, 2026.

On January 1, 2013, the Senate and the House of Representatives passed the American Taxpayer Relief Act of 2012 (ATRA), averting the so-called "fiscal cliff" which includes several major changes to the Internal Revenue Code.

New York City's Pied-à-Terre tax targets properties not serving as primary residences, but recent exemption applications reveal that the Department of Finance is approving ownership structures beyond what published rules suggest. This analysis examines three successful exemption strategies involving revocable trusts, multi-tiered LLCs, and multiple-beneficiary trusts that property owners can leverage before the next determination date of January 5, 2027.

The U.S. international tax regime is fraught with traps for the unwary for non-U.S. persons doing (or thinking of doing) business in the United States.

On January 18, the Internal Revenue Service ("IRS") and the U.S. Department of the Treasury issued final regulations on the "pass through" deduction under section 199A[1] of the Internal Revenue Code (the "Code").

The Protecting Americans from Tax Hikes Act of 2015 (PATH Act) was signed into law on Dec. 18, 2015, as part of the Consolidated Appropriations Act, 2016.

Learn how to navigate state and local taxes (SALT)—a complex system in the United States with unique codes, agencies, and courts across states and cities, collecting almost $2 trillion.

Each year, the Administration and the Tennessee Department of Revenue (TDOR) file what they refer to as a Technical Corrections Bill. The Bill normally contains multiple targeted changes to state tax law,

There have been several noteworthy property tax rulings that have been issued in March and April involving medical instruments, the valuation of commercial property, Tennessee’s charitable exemption, and the payment of undisputed property taxes for purposes of appeal.

It has been a fairly active first part of 2015 for Texas tax issues—legislatively, judicially, and administratively.

"Will San Francisco survive?" asked the Salt Lake Tribune. It was 1906 and the city had been largely destroyed by a major earthquake and subsequent fire.

In addition to navigating through the uncertainty of current economic forecasts, real estate professionals should also be aware of a growing trend in the Golden State...