State & Local

  • November 13, 2025

    Mass. Power Facility Due $2.7M Property Tax Abatement

    A Massachusetts hydroelectric facility was overvalued by as much as $125 million by local assessors, the state Appellate Tax Board said in a decision released Thursday, ordering abatements topping $2.7 million.

  • November 13, 2025

    Hawaiian Airlines Loses Appeal Over $1.6M Tax On Jet Parts

    Hawaiian Airlines can't claim a nearly $1.6 million excise tax exemption on jet parts it purchased from Boeing, a Hawaii appeals court ruled, finding the parts don't qualify for a servicing or maintenance tax break.

  • November 13, 2025

    High Court's Tariff Ruling May Trigger Refunds, Reimposition

    Importers are being advised to prepare for potential refunds in the event the U.S. Supreme Court rules President Donald Trump's emergency tariffs are unlawful, leaving questions about how a refund process might play out and whether the duties would be reimposed.

  • November 13, 2025

    Seaport Developer, Mass. Spar Over $15M Brownfields Credit

    The developer of the Echelon Seaport luxury residential complex in Boston's Seaport District and the Massachusetts Department of Revenue have each made their case for a pretrial win in a long-running dispute over a tax credit for an environmental cleanup.

  • November 13, 2025

    Oregon Court Upholds $119M Value Of Office Building

    The owner of an Oregon office building, one of three contiguous structures serving as a corporate campus, did not show sufficient evidence to change the assessment of a local assessor, the state tax court said in upholding a $119 million valuation.

  • November 13, 2025

    MVP: Kirkland's Adam Kool

    Adam Kool, a tax partner at Kirkland & Ellis LLP, spent the past year advising on high-profile, industry-transforming transactions. Kool's work on AbbVie's $63 billion acquisition of the pharmaceutical giant Allergan, GTCR's pending $24.25 billion sale of global payment processing company Worldpay and other billion-dollar transactions has earned him a spot as one of the 2025 Law360 Tax MVPs.

  • November 13, 2025

    Mass. Board Won't Limit Condo Value For Co-Op Member

    A Boston condominium owned by a cooperative was correctly assessed, a Massachusetts panel ruled in a decision released Thursday, declining to reduce the tax valuation to the amount the co-op's remaining shareholder said she could receive for her shares.

  • November 13, 2025

    'Antiquated' Mass. Condo Unit Overvalued, Tax Board Says

    A standalone condominium unit in Massachusetts was overvalued, the state Appellate Tax Board said in a decision released Thursday, agreeing with the owners that the property lacked the updates of those used for value comparisons by the local assessor.

  • November 13, 2025

    Ky. Revenue Through Oct. Drops $114M From Last Year

    Kentucky's general fund revenue from July through October lagged behind the amount collected in the same period last year by $114 million, according to the state budget director's office.

  • November 13, 2025

    Ohio Lawmakers OK Property Tax Valuation Process Changes

    Ohio would make changes to its process for adjusting proposed property values for tax purposes under a bill unanimously approved by state lawmakers and headed to Gov. Mike DeWine.

  • November 13, 2025

    Utah General Revenue Collection Through Sept. Up $109M

    Utah's general fund revenue collection from July through September outperformed the same period last year by $109 million, according to the State Tax Commission.

  • November 13, 2025

    In-House Tax Controversy Director Joins Miller & Chevalier

    The former director of tax controversy at Cleveland, Ohio-based real estate company GBX Group LLC has moved to Miller & Chevalier Chtd.'s Washington, D.C., office, where she'll continue working on a range of tax-related matters.

  • November 12, 2025

    Illinois Court Says Tax Board Overstepped In Appeal Dismissal

    The Illinois Property Tax Appeal Board exceeded its statutory authority when it decided to sanction a commercial property owner by dismissing two tax appeals over the property, a state appellate panel said Wednesday.

  • November 12, 2025

    Colo. Gov. Pitches $51B Budget With No Tax Hikes

    Colorado would boost its state spending by 5.6% in the next fiscal year, to nearly $51 billion, while holding the line on taxes under a budget pitched Wednesday by Gov. Jared Polis, who also called for adjustments to electric vehicle credits and long-term Medicaid spending 

  • November 12, 2025

    Bank Of America Freed From $5M Fla. Tax On Loan Refinances

    Bank of America is entitled to a roughly $5.1 million refund of Florida documentary stamp tax and intangible tax paid on refinanced mortgages, a state appeals court ruled Wednesday, saying the taxes didn't apply to portions of the loans that paid off the original mortgages.

  • November 12, 2025

    Geico Loses Bid To Dismiss $70M SC Tax Collection Suit

    A nonprofit representing South Carolina's 271 incorporated municipalities can continue to pursue its claims that Geico failed to fully pay certain municipalities nearly $70 million in business license taxes and penalties, a South Carolina federal court ruled Wednesday, rejecting the company's position that the nonprofit lacks such tax collection authority.

  • November 12, 2025

    MVP: Eversheds Sutherland's Maria Todorova

    Eversheds Sutherland's Maria Todorova secured a pivotal win for Duke Energy by successfully arguing that South Carolina's investment tax credit statute allowed the company to claim $20 million for qualifying investments, earning her a spot as one of the 2025 Law360 Tax MVPs.

  • November 12, 2025

    Idaho Revenues Trail Estimate by $103M

    Idaho's general fund revenue from July through October underperformed estimates by $103 million, according to the state Division of Financial Management.

  • November 12, 2025

    Virgin Islands Gives 90-Day Tax Amnesty For Storm Recovery

    The U.S. Virgin Islands established a 90-day amnesty period to waive penalties for overdue property, income and gross receipts taxes to help residents and businesses recovering from Hurricanes Irma and Maria and Tropical Storm Ernesto under a bill signed by the governor.

  • November 12, 2025

    Fla. Net Revenue Through Sept. Tops Estimate By $86M

    Florida's net tax revenue from July through September surpassed an estimate by $86 million, the state Department of Revenue said in report Wednesday.

  • November 12, 2025

    Calif. Revenue Through Oct. Beats Estimate By $6.3B

    California's general fund revenues from July through October outpaced estimates by $6.3 billion, according to the state Office of the Controller.

  • November 12, 2025

    Ohio October Tax Collections Beat Estimate By $111M

    Ohio's general fund tax revenue collections in October exceeded an estimate by $111 million, or 4.4%, according to the state Office of Budget and Management.

  • November 10, 2025

    Law360 MVP Awards Go To Top Attorneys From 76 Firms

    The attorneys chosen as Law360's 2025 MVPs have distinguished themselves from their peers by securing significant achievements in high-stakes litigation, complex global matters and record-breaking deals.

  • November 10, 2025

    Ore. Raises Gas Tax, Fees In $4.3B Transportation Package

    Oregon will boost its gas tax and several fees by $4.3 billion over 10 years for transportation funding under legislation signed into law by the state's governor, with opponents already planning a ballot measure to repeal it.

  • November 10, 2025

    Mass. Proposes Rules For Offshore Wind Tax Credits

    The Massachusetts Department of Revenue proposed regulations Monday to explain how the state's jobs and investment tax credits for offshore wind energy projects are to be calculated.

Expert Analysis

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

  • States, Taxes And Scorecards: SALT In Review

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    From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.

  • Promoting Diversity In The Selection Of ADR Neutrals

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    Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.

  • Considering Chevron's End Through A State Tax Lens

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    States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.

  • Kentucky Tax Talk: Finally Better Online Records At Revenue?

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    The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.

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