Paul Williams

Mo. Commission Declines To Value Lowe's Stores As Vacant

Voters in several states will decide in November whether to temper property tax increases by raising homestead exemptions and restricting tax hikes, putting a general-election spotlight on debates over local government funding and constituent pressure for property tax relief. Here, Law360 previews several property tax measures on the Nov. 3 ballots.

New Jersey would provide tax credits to certain businesses that employ state residents for at least a year under a bill introduced in the state Assembly.

Property owners of two hotels in Louisiana can protest increases to their assessments after the deadline to challenge the increases expired because a parish didn't provide them with legally required notices of the higher assessments, the state Board of Tax Appeals ruled.

The New Jersey Tax Court tossed a trade group's challenge to the state's regulations that outline when an out-of-state company's internet activities exceed a federal law's protections against state income taxes, saying the rules weren't preempted by federal law.

A New York administrative law judge tossed a state tax department's notice that denied a woman's income tax refund claim, saying in a determination released Thursday that the agency failed to identify how it determined that the claimed refund amount was erroneous.

Ohio will nearly eliminate the state's excise taxes on gasoline and diesel fuel for 90 days under legislation signed Thursday by Gov. Mike DeWine.

A New Jersey credit union challenged the state tax agency's determination that it owed a realty transfer fee and mansion tax on its sale of a property, arguing that federally chartered credit unions are exempt from the levies under federal and state law.

New York City must restart the rollout of its tax on high-value second homes because the city's tax agency relied on incomplete data when initially determining whether properties were primary residences that were exempt from the tax, a state court judge ruled Tuesday.

The Ohio Board of Tax Appeals lowered the value of parcels with affordable housing after agreeing with the property owner's use of the income approach to value the residences.