Top Gun: Maverick - Core Estate Plan and Gifting Basics
US Expatriate Tax Planning - Part 2 - A Podcast with Janathan Allen
How Tax Works - Entity Selection
TRAs: Benefits, Complexities (and Private Jets) Explained with Tax Attorney David Peck
REFRESH: Loot and Private Foundation Rules – Part 2
IRS Dirty Dozen Warnings on Charitable Scams
US Expatriate Tax Planning - Part 1 - A Podcast with Janathan Allen
GILTI Conscience Podcast | Spotlight Series: A Conversation With Women Trailblazers in Tax
Nonprofit Quick Tip: State Filings in North Carolina and South Carolina
Once Removed Episode 19: The Step-Transaction Doctrine and the Case of Smaldino
Digital Planning Podcast Episode: Planning for Influencers
Once Removed Episode 18: The Reciprocal Trust Doctrine
Business Better Podcast Episode: Tax Audits, Investigations, and Global Enforcement - A Conversation with IRS Special Agent Jonathan Schnatz
Charitable Planning With Guest Stephanie Hood: Navigating Complex Rules and Traps for the Unwary
The Presumption of Innocence Podcast: Episode 28 - Under the Microscope: Examining the Future of the ERC
Once Removed Episode 16: Gift and Estate Tax, Inflation Adjustments for 2024
Once Removed Episode 17: Annual Gifting to Individuals: Options, Opportunities and Pitfalls
GILTI Conscience Podcast | Inside the IRS: A Conversation With Former Agency Officials
The New Proposed Regulations on DAFs: Taxable Distributions and the Penalty Tax
GILTI Conscience Podcast | Pillar Two Analysis: An Asia Pacific Viewpoint
Three and a half days after it convened, the Colorado Legislature ended its special session on property tax. The session was called in response to a dramatic increase in property taxes that both residential and commercial...more
For California property owners that could potentially reduce their property taxes with a decline-in-value assessment appeal, the property tax assessment appeals for 2024 are due by either September 16 or December 2 depending...more
During the 2024 regular session of the Connecticut General Assembly, seven bills were passed and signed into law that deal with a variety of property tax matters. Of these, the most significant is Public Act No. 24-151. This...more
The Connecticut General Assembly's Planning and Development Committee will be holding a public hearing on March 13 at 10:00 a.m. on the following bills of interest to commercial property owners and taxpayers...more
Washington D.C.’s Office of the Deputy Mayor for Planning and Economic Development (DMPED) released its proposed rules establishing how the D.C. government will implement the Housing in Downtown Tax Abatement program. A...more
The 2024 exemption deadline is almost upon us! As with every year here in Florida, the property tax exemption application deadline falls on March 1. So it is again time for senior living facilities around the state to...more
A modest change in the law in 2022 is now having a significant impact on how South Carolina counties negotiate property tax incentive packages for manufacturers. With one of the highest manufacturing property tax rates in the...more
As readers of this blog probably know, a property tax appeal is initiated by filing a petition with a municipality’s Board of Assessment Appeals. Typically, the appeal must be filed with the Board no later than February 20. ...more
January 1 is the date when most third quarter tax bills are mailed in Massachusetts; therefore, under M.G.L. Chapter 59, the majority of abatement applications must be filed with local assessors’ offices on or before...more
The City of Norwalk, the sixth largest city in Connecticut, is near to completion of its 2023 real property revaluation. This revaluation is a “full measure and list” revaluation – meaning that it incorporates the results of...more
A large number of Connecticut municipalities are conducting revaluations as of October 1, 2023. A notice containing the proposed new assessment of your property will be mailed before the end of this year. ...more
Two bills pending before the Connecticut General Assembly seek to impose a new state-wide property tax on different classes of real property. Currently, property taxes are only imposed at the municipal level of government. ...more
Please note: This alert was originally published on 09/28/2022 and was updated on 11/17/2022. A large number of Connecticut municipalities are conducting revaluations as of October 1, 2022. ...more
The Court Remanded the Case to Determine Whether COVID-19 Was an “Unusual Condition” - After more than two years, it seems that the various COVID-19 public health orders are behind us. But, to borrow a phrase from Karen...more
Connecticut municipalities are scheduled to conduct real property revaluations effective October 1, 2022. You may find the complete list of Connecticut municipalities conducting October 1, 2022 revaluations on the OPM website...more
Any commercial assessment increase not related to new construction must be phased in over the next 5 years at 20% per year. As we enter the 3rd year since the 2020/21 County-wide reassessment, a reminder, that if your...more
While these last two years have often caused individuals to forget the day or month we are in, one thing hasn’t changed: deadlines. It is again the time for senior living facilities around the state to evaluate whether the...more
Forty Connecticut municipalities are scheduled to conduct real property revaluations effective October 1, 2021. The following is a partial list of some larger municipalities undergoing a revaluation this year, which are home...more
Listeners in the property tax world have been clamoring for an update. Here is the latest in property taxes: pandemic implications, dark stores, intangibles, and more. Dave Ebersole joins Matt Hunsaker in the virtual studio...more
The Illinois Department of Revenue recently released the tentative 2020 Cook County equalization factor, also known as the multiplier. The preliminary factor is 3.0861....more
The start of a new year frequently includes new or updated statutes, and South Carolina is no exception. 2021 brings an update to South Carolina rollback tax laws, with potentially significant implications for real estate...more
A number of Connecticut communities implemented town-wide real estate revaluations as of October 1, 2020; this assessment date will be the basis for taxes due July 1, 2021. See a full list of the revaluation municipalities...more
The Illinois Appellate Court recently issued two decisions involving property tax assessments, each being noteworthy for a different reason. One is noteworthy because it focuses on the longstanding legal principle that a...more
Last week, nine Cook County school districts and Calumet City filed an amicus curiae (“friend of the court”) brief in the Seventh Circuit Court of Appeals in support of rehearing in the case A.F. Moore & Associates Inc. v....more
Now is the time for senior living facilities around the state to evaluate whether the facility is eligible for any property tax exemptions for 2019. Exemption applications are due with the respective County Property Appraiser...more