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State & Local

  • July 11, 2025

    Minn. Tax Court Boosts Value Of Macy's Property By $6M

    The Minnesota Tax Court boosted the tax valuation of a Macy's store by nearly $6 million, adopting elements of the local assessor's cost analysis and finding that that property's highest and best use was its continued operation as an anchor department store.

  • July 10, 2025

    Pa. Sens. Unveil Bipartisan Plan To Legalize Marijuana

    Pennsylvania lawmakers on Thursday unveiled a new bipartisan legislative proposal to legalize and regulate the sale of recreational marijuana in the Keystone State, after a previous proposal to legalize the sale of pot through state-run stores failed in the state Senate.

  • July 10, 2025

    Missouri Creates Exemptions For Capital Gains, Sales Tax

    Missouri will exempt capital gains from the state's income tax and create sales tax exemptions for broadband equipment, feminine hygiene products and diapers under a bill the state's governor signed Thursday.

  • July 10, 2025

    Cannabis Tax Hike Delay Clears Calif. Senate Committee

    California would delay a statutorily required increase to its cannabis excise tax by five years, reinstating a lower rate that was in place before July 1, under a bill advanced by the state Senate's Revenue and Taxation Committee.

  • July 10, 2025

    Mass. Panel Cuts Shopping Center's Tax Value By $1.5M

    A Massachusetts panel lowered the tax valuation of a shopping center by about $1.5 million in an opinion released Thursday, an amount less than what the property's owner sought.

  • July 10, 2025

    Texas Gov. Calls Special Session To Tackle Local Property Tax

    Texas Gov. Greg Abbott issued a proclamation calling the Legislature to a special session later this month, outlining nearly two dozen agenda items including limiting property tax increases by local jurisdictions.

  • July 10, 2025

    Ga. General Fund Receipts Through June Up $668M

    Georgia's general fund receipts in the 2025 fiscal year were $668 million higher than in the last fiscal year, according to the state Department of Revenue.

  • July 10, 2025

    Mass. Tax Panel Rejects Effort To Cut $1.45M Condo Value

    The owner of a Massachusetts condo unit failed to present adequate evidence to lower its assessment of $1.45 million, the state's Appellate Tax Board said in an opinion released Thursday, rejecting the owner's comparable sales analyses.

  • July 09, 2025

    Pacific Life Calls $11M Florida Income Tax Unconstitutional

    Pacific Life Insurance Co. asked a Florida court to void a $10.7 million income tax assessment on its sale of interest in an aircraft financing and leasing group, saying the state's tax agency incorrectly classified the gain as business income.

  • July 09, 2025

    Colorado Activists Pitch Fee-Limiting Ballot Measures

    Colorado would modify its Taxpayer's Bill of Rights to require voter approval of certain fee increases that fund similar purposes under a group of proposed ballot initiatives submitted to the state Legislative Council.

  • July 09, 2025

    Nashville Owners Must Face The Music As Tax Burden Surges

    Property owners in Nashville are facing greater tax burdens in light of a recent jump in property valuations. Burr & Forman partner John F. Rogers Jr., a veteran real estate attorney in the city, spoke recently with Law360 Real Estate Authority about the market's evolution and how he is advising clients on approaching these latest financial developments.

  • July 09, 2025

    Fund Servicer Contests Fla. Income Allocation In $10M Case

    A company that services mutual funds asked a Florida state court to negate a $10 million income tax assessment, arguing that the state applied the wrong sourcing rules and taxed receipts that shouldn't be sourced to the state.

  • July 09, 2025

    State And Local Tax Policy To Watch In 2nd Half Of 2025

    From state decisions on conforming to the federal budget reconciliation bill to North Carolina lawmakers trying to end an impasse over income tax cuts, state legislators are primed to consider several outstanding tax issues in the coming months. Here, Law360 examines state and local tax policy to watch in the second half of 2025.

  • July 09, 2025

    Calif. Court Says Utility Property Can Be Taxed At Higher Rate

    AT&T unit Pacific Bell and other telecommunication companies can be taxed at a different property tax rate because the state statute and legal precedent allows utilities to be taxed at different rates, a California appellate court ruled.

  • July 09, 2025

    5 Years Ago, The McGirt Ruling Reshaped Tribal Jurisdiction

    It was widely held for decades that Oklahoma had domain over criminal matters on tribal lands, but five years ago, the U.S. Supreme Court turned that regime on its head, finding 19th century federal treaties with the Creek Nation that formed its reservation are valid — and, in turn, reestablishing 45% of the Sooner State as Indian Country.

  • July 09, 2025

    Pa. Senate Bill Seeks Severance Tax On Natural Gas In 2026

    Pennsylvania would establish a severance tax on producers of natural gas starting in 2026 under a bill introduced in the state Senate.

  • July 09, 2025

    NH Annual Receipts Down $26M From Budget Estimates

    New Hampshire's total receipts for the year ending in June were $26 million weaker than expected, according to the state Department of Administrative Services.

  • July 09, 2025

    Conn. OKs Credit For Challenges To Remote Worker Taxes

    Connecticut is establishing a personal income tax credit for residents working remotely in the state who successfully challenge taxes imposed by other states under legislation signed by the governor.

  • July 09, 2025

    Baker McKenzie Rehires Int'l Tax Pro As Principal Economist

    Baker McKenzie's former director of economics, who spent more than 15 years as an IRS assistant director in a division that focuses on cross-border tax issues, has rejoined the firm after working with EY.

  • July 08, 2025

    Kansas Extends STAR Bonds To Continue Chiefs, Royals Talks

    Kansas lawmakers have approved a one-year extension of the state's Sales Tax and Revenue bonds while the Missouri-based Kansas City Chiefs and Kansas City Royals continue talks with officials about migrating to Kansas.

  • July 08, 2025

    Former Homeowners Land Cert. In Ill. Property Tax Sale Suit

    An Illinois federal court has certified a class of Cook County residents who were stripped of excess equity when their residential properties were sold to recoup property taxes, overriding county objections that homeowners should have to litigate cases individually.

  • July 08, 2025

    State & Local Tax Cases To Watch In The 2nd Half Of 2025

    From Amazon's oral arguments before South Carolina's highest court to Charter Communications' appeal of a New York ruling that it did not qualify for a technology tax break, there will be plenty of state and local tax cases to watch in the second half of 2025. Law360 looks at some of the top state and local tax cases to keep an eye on in the next six months.

  • July 08, 2025

    Kansas Tax Collection Through June Up $132M From Estimate

    Kansas' total receipts from July through June beat government estimates by $132 million, according to the state Division of the Budget.

  • July 08, 2025

    Florida Net Revenue Through May Beat Estimates By $360M

    Florida's net general revenue for July through May outpaced forecasts by $360 million, according to a report by the state Department of Revenue.

  • July 08, 2025

    California Expands Eligibility For Boosted Film, TV Tax Credits

    California expanded eligibility for its increased film and television production tax credits under a bill signed by Democratic Gov. Gavin Newsom.

Expert Analysis

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

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    After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

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    As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

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    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

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