Tax Law

Recent Posts

The not so great escape: California limitation on retroactive property tax assessment did not apply where notice was not filed.
Posted on 18 Sep 2020 by Eversheds Sutherland LLP

A California Court of Appeal found that because the taxpayer did not file proper notice with the California Board of Equalization (BOE), the limitation on the number of years the county assessor can levy retroactive escape assessments did not apply. The... Read More

Oregon’s Taxation of Railroad’s Intangible Personal Property is Derailed by the 4-R Act
Posted on 1 Sep 2020 by Eversheds Sutherland LLP

The U.S. Court of Appeals for the Ninth Circuit upheld a rail carrier’s authority to challenge the Oregon Department of Revenue’s taxation of its “accounting goodwill” pursuant to the federal Railroad Revitalization and Regulatory Reform Act, commonly... Read More

California Court Rules That Sale of Existing Leasehold Interest Not Subject to Documentary Transfer Tax
Posted on 1 Jul 2020 by Eversheds Sutherland LLP

A California Court of Appeal held that San Francisco may not impose a documentary transfer tax on the value of an existing 41-year leasehold interest upon the sale of the underlying property because the leasehold interest does not constitute “realty sold... Read More

California State Board of Equalization Does Not Issue Guidance on Property Tax Disaster Relief for COVID-19
Posted on 16 Jun 2020 by Eversheds Sutherland LLP

In a 3-2 split vote, the California State Board of Equalization (BOE) voted against issuing formal guidance to county assessors regarding mid-year re-assessments due to declines in value caused by the COVID-19 pandemic. Similar to a number of other... Read More

California Court Approves of Simple Majority Vote for Special Taxes Proposed by Voter Initiative
Posted on 2 Jun 2020 by Eversheds Sutherland LLP

On May 11, a San Francisco trial court held that the California Constitution allows special local taxes proposed by voter initiative to be enacted with a simple majority vote, in contrast to the two-thirds vote required for special taxes proposed by local... Read More

COVID-19 Property Tax Relief Opportunities
Posted on 18 May 2020 by Eversheds Sutherland LLP

Learn how your company may benefit from special property tax relief provisions that may apply to disaster declarations concerning COVID-19 including: How to file claims The importance of statutes of limitations Quantifying damages Comparison... Read More

Webcast: COVID-19 Property Tax Relief Opportunities – April 20 at 2 PM ET
Posted on 16 Apr 2020 by Eversheds Sutherland LLP

A number of states provide immediate valuation relief for calamities and disasters. Learn how those special property tax relief provisions may apply to the disaster declarations concerning COVID-19 and how your company may benefit from those provisions... Read More

California Property Tax Update – A Tale of Three Counties
Posted on 7 Apr 2020 by Eversheds Sutherland LLP

On April 3, the San Francisco Treasurer issued a statement extending the property tax deadline from April 10 to May 4. The authority for the extension stems from the County Board of Supervisors adopting a resolution to close its tax collector’s office... Read More

Federal Seventh Circuit Finds No “Plain, Speedy or Efficient Remedy”, Allows Taxpayers’ Suit to Proceed in Federal Court over County’s TIA Objections
Posted on 1 Apr 2020 by Eversheds Sutherland LLP

After nearly a decade of stalled litigation in Illinois state court, the U.S. Court of Appeals for the Seventh Circuit permitted a group of taxpayers to proceed in federal court with their U.S. constitutional challenge to property tax assessments, over... Read More

Federal Seventh Circuit Finds No “Plain, Speedy or Efficient Remedy,” Allows Taxpayers’ Suit to Proceed in Federal Court over County’s TIA Objections
Posted on 11 Mar 2020 by Eversheds Sutherland LLP

After nearly a decade of stalled litigation in Illinois state court, the US Court of Appeals for the Seventh Circuit permitted a group of taxpayers to proceed in federal court with their US constitutional challenge to property tax assessments, over Tax... Read More

California Court Rules that New Parcel Tax Needed Two-Thirds Vote
Posted on 14 Nov 2019 by Eversheds Sutherland LLP

A California Superior Court ruled that a City of Oakland ballot measure seeking to impose a 30 year parcel tax to fund educational programs required a two-thirds vote. Ballot measure AA was the result of a citizens’ initiative. In publicly circulated... Read More

Level Up: Oregon Tax Court Increases Value of Telecommunications Company Property’s Real Market Value
Posted on 13 Nov 2019 by Eversheds Sutherland LLP

On October 25, 2019, the Oregon Tax Court upheld the Department of Revenue’s proposed increase in the real market value of Level 3’s centrally assessed property. Level 3 operated an optical fiber network and provided various communication services. It... Read More

It’s In The Way That You Use It: Massachusetts Supreme Judicial Court Applies “Great Integral Machine” Doctrine
Posted on 16 Oct 2019 by Eversheds Sutherland LLP

The Supreme Judicial Court of Massachusetts held that pipes and appurtenant equipment used by a taxpayer to produce, store and distribute steam for heating and power generation were exempt from local personal property tax as manufacturing property. Affirming... Read More

Georgia Legislature Enacts Significant Income, Sales, and Property Tax Legislation
Posted on 4 Apr 2018 by Eversheds Sutherland LLP

The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several other pieces of notable tax legislation. View the full Legal Alert. Continue Reading… Read More

State Net Capitol Journal – Chicago Mayor to Propose Major Property Tax Hike
Posted on 16 Sep 2015 by State Net

Budget & Taxes Chicago Mayor to Propose Major Property Tax Hike To help cover the cost of a big pension payment for police and firefighters next year and help shrink his city’s annual budget hole, Chicago Mayor Rahm Emanuel will reportedly... Read More