Articles Posted in Property Tax

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https://seesalt.pillsburylaw.com/files/2020/04/1920px-Seal_of_New_Hampshire.svg_-300x300.pngIn this burgeoning era of creative and aggressive tax collecting efforts by localities, the New Hampshire Supreme Court has unanimously struck down a state statute from permitting localities to profit from sales of properties acquired by tax deed after the passage of three years.  The Court held the state statute unconstitutional under the state constitution’s taking clause, which prohibits localities from taking property without just compensation.

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iStock-150395377-300x217On March 6, 2020, the South Carolina Administrative Law Court entered an order in Colonial Pipeline Co. v. South Carolina Department of Revenue, No. 18-ALJ-17-0443-CC, in which it held that a pipeline company’s assets may qualify for a property tax exemption for pollution control equipment of industrial plants under S.C. Code Ann. § 12-37-220(8). In so holding, the ALC rejected the Department of Revenue’s contention that the exemption is available only to manufacturers (i.e., companies engaged in some form of production or that have some form of output). Even if the exemption required some form of production or output, the ALC said, the pipeline company’s process of separating “transmix”—the mixture that results when different petroleum products travel through a pipeline simultaneously—into salable products, adding drag-reducing agents to the product as it is transported, and removing water that accumulates in the transported product is a form of production, notwithstanding that it may be incidental to the company’s transportation business. The ALC concluded that some of the company’s assets, such as tank farms and other facilities and equipment, may fall within the meaning of “industrial plant,” while unattended pipeline that merely transports the product may not. The court ultimately denied the parties’ cross-motions for summary judgment on the grounds that further inquiry into how much of the company’s property can be classified as an “industrial plant” was necessary.

The ALC’s determination that the pollution control equipment exemption is not strictly limited to manufacturers is important in that it may have implications for other industries in which companies do not engage in traditional forms of manufacturing, or engage in manufacturing as an incident to their primary businesses, but are nonetheless required to use pollution control equipment. Keep an eye on this case.

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iStock-91814448-e1580514324222-300x261On January 29, 2020, the U.S. Court of Appeals for the Seventh Circuit held the Tax Injunction Act did not bar a federal lawsuit challenging property tax assessments on equal protection grounds because the taxpayers that brought the suit did not have a plain, speedy and efficient remedy in the Illinois state courts.

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In this article, Carley Roberts and co-authors discuss some of the more significant locally imposed taxes that could cause unexpected issues for businesses entering a new jurisdiction. They highlight Chicago Personal Property Lease Transaction Tax, San Francisco local taxes, New York City commercial rent tax, New Jersey local property tax, Jersey City payroll tax, New Jersey income tax credits, and Tennessee business tax.

To read the article, please click here.

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TEI-Silicon-ValleyPillsbury SALT was proud to present TEI/IPT Silicon Valley’s State and Local Tax Day & IPT Joint Meeting on December 5! The team presented a 3/4-day seminar that focused on topics related to the State and Local Tax implications of the Tax Cuts and Jobs Act, the U.S. Supreme Court’s decision in Wayfair, and other hot topics in state and local taxation.

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On Sept. 30-Oct. 2, members of Pillsbury SALT will lead discussions at COST’s property tax workshop in Las Vegas. This event aims to bring multistate property tax professionals together and discuss timely legislative and litigation updates, trends and opportunities to make sure your business’s property is not over taxed.

Topics will include:

  • “Central or Local Assessment? Why It Matters and How to Take Advantage of Either Process,” (Breann Robowski)
  • “California – A Property Tax Nation unto Itself” (Craig Becker)
  • “Best Practices for Getting Fair High-Tech Property Valuations.” (Breann Robowski)
  • “Ask the Experts – Practitioners Addressing Issues for Free” (Craig Becker)

For more information and to register, please visit the event page.

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After a successful SALT Retreat in Napa, Calif., the team headed to Foster City to present on topics at the COST State and Local Tax Workshop for Technology Companies. Carley Roberts, Craig Becker and Jeffrey Vesely spoke on a variety of topics including an overview of new and established local taxes in cities that are aggressively targeting businesses, property tax issues that impact the tech industry, and a question and answer panel with the experts. The presentations were very informative and the Workshop was a success!

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On July 23-24, members of Pillsbury SALT will lead discussions at COST’s much anticipated state and local tax technology workshop in Foster City, Calif. This one-and-a-half day event promises to deliver in-depth state and local tax content tailored to technology businesses—everything from startups to long established companies. The varied presentations are for those new to tax and those who are tax savvy.

Pillsbury SALT members will lead discussions on a number of topics, including:

For more information and to register, please visit the event page.

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On July 31, Breann Robowski presents “Life in the Fast Lane … New Rules of the Road for Internet Regulation: How Do Changes in Net Neutrality Impact Property Taxes?” during the Center for Management Development’s 48th Annual Taxation Conference Appraisal for Ad Valorem Taxation Conference 2018.