Tax Trends

The newsletter of the ISBA’s Section on State & Local Taxation

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2016 Articles

2015 tax legislation April 2016 New Illinois laws of note.
2015-16 court decisions April 2016 Recent tax-related court decisions.
2016 court decisions November 2016 Recent cases of interest to tax practitioners.
2016 legislative update November 2016 Newly enacted laws.
The 36th Annual State & Local Taxation Conference By Hon. Alexander P. White December 2016 The 36th Annual State and Local Taxation Conference of the National Conference of State Tax Judges took place in Portland, OR on Thursday, September 8 through Saturday, September 10, 2016.
Collections November 2016 Answers to common questions regarding the Collections Bureau.
Comptroller of the Treasury of Maryland v. Wynne—The Supreme Court’s decision and its fallout By Stanislaw Balazia January 2016 The ruling potentially affects thousands of other cities, counties and states with similar tax laws and could redefine how residents can be taxed by cities, counties and states in the future.
Cook County Board of Review digital filing system for the 2016 assessment By Michael M. Cabonargi August 2016 A look at the developments during the year since the Board of Review implemented its new Digital Appeal Processing System.
Court dismisses declaratory judgment action against Department of Revenue for failure to exhaust administrative remedies By Brian Fiflet December 2016 Can a nonresident corporation seek judicial determination on nexus without first exhausting administrative remedies?
Court pulls plug on hospital exemptions… again By Donald T. Rubin May 2016 In the case of Carle Foundation v. Cunningham Twp., et al., the court found that 15-86 of the Property Tax Code was facially unconstitutional, because it purports to grant a charitable exemption on the basis of unconstitutional criterion, and remanded the case to the trial court for further proceedings.
The evolution of hospital property tax exemptions in Illinois By John G. Locallo & Vesna Marusic June 2016 Will Illinois eventually revert to strict constitutional interpretation in resolving the continuing uncertainties regarding charitable hospital exemptions?
Facts about the Disabled Veterans Homeowner Exemption February 2016 There may be some concern that disabled veterans are possibly not receiving their exemptions.
How taxing is a good time in Cook County? By Hon. Julie-April Montgomery, (Ret.) July 2016 Over the past year local governments haves been seeking ways to both balance their budgets and pay their pension obligations. And so, Cook County has taken advantage of our need to escape from our troubles and woes as we seek diversion, and as such, imposed higher costs for those wishing to have a good time.
IDOR 2016 Annual Practitioner’s Meeting on March 11, 2016 February 2016 Save the date for the Annual IDOR practitioners meeting.
IDOR Completed Items FY16 June 2016 Items the Illinois Department of Revenue has finished.
IDOR Remaining Items FY16 June 2016 Items still to be decided on by the Illinois Department of Revenue as of May 2016.
Illinois Governor signs sales tax bill providing clarity for new cancer treatment By David J. Kupiec & Natalie M. Martin September 2016 On August, 19, 2016, Governor Rauner signed Senate Bill 3047 (Public Act 99-0858), which provides that FDA classified medical devices that are used for cancer treatment pursuant to a prescription will be taxed at the reduced 1% rate of tax applied to medicines rather than the standard 6.25% sales tax rate.
Income tax legislative update April 2016 New laws affecting income tax.
Invalid “dark box” property tax claims misinform Indiana and Michigan Legislatures By Brent A. Auberry, Stewart Mandell, & Daniel L. Stanley August 2016 In both Indiana and Michigan, new legislation gives taxpayers good reason to fear that in future years they may be faced with inflated property tax bills based on non-uniform and inequitable assessments.
Items pending JCAR Ruling FY16 June 2016 Items still pending a decision by the Legislature's Joint Committee on Administrative Rules, as of May 2016.
Legislation and rulemaking November 2016 New laws and rules of note.
Message from the Chair By Nora A. Doherty July 2016 A message from Section Chair Nora Doherty.
A note from the Chair By Gary H. Smith February 2016 An invitation to join the new State & Local Taxation Discussion Group.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski December 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski November 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stanley R. Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski October 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski September 2016 News, updates, and an introduction to this issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski August 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski June 2016 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley R. Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski May 2016 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.