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    • Alabama—Sales and Use Tax: Birmingham Removes Use Tax Discount, Disallows ACH Payments
    • Alabama—Sales and Use Tax: Dadeville Increases Tax Rates
    • Alabama—Sales and Use Tax: Irondale Increases Local Tax Rate
    • Alabama—Sales and Use Tax: Madison Increases Lodgings Tax Rate
    • California—Corporate, Personal Income Taxes: "Tax Liability" Redefined for Purposes of Statute of Limitations on Collections
    • California—Corporate, Personal Income Taxes: Boyle Heights Fire Settlement Amounts Excluded From Gross Income
    • California—Corporate, Personal Income Taxes: New Law Conforms to OBBBA Changes Relating to ABLE Accounts
    • California—Multiple Taxes: Food Bank Donation Credit and Return Checkoff Extended
    • California—Personal Income Tax: Due Date for Healthcare Mandate Penalty Report Changed
    • Colorado—Sales and Use Tax: Bulk Address Lookup Feature Temporarily Suspended
    • Illinois—Sales and Use Tax: Downloaded Educational Content and Guidebooks Not Taxable
    • Illinois—Sales and Use Tax: River Tug Boat Repair and Replacement Parts Not Taxable
    • Missouri—Sales and Use Tax: Taxability of Smoke Detectors, Fire Extinguishers, and Installation Labor Discussed
    • Missouri—Sales and Use Tax: Taxability of Various Auction Items Discussed
    • Missouri—Sales and Use Tax: Transfers of Digital Cosmetic Game Items and Software Subscriptions Not Taxable
    • New York—Property Tax: Cities Classified as Special Assessing Units Allowed to Cap Adjusted Base Proportion Increases for Property Tax Classes
    • New York—Property Tax: Limitation on Shift Between Classes of Taxable Property in Nassau and Suffolk Counties Extended for Additional Year
    • New York—Property Tax: Limitation on Shift Between Classes of Taxable Property in the Town of Haverstraw Extended for Additional Year
    • New York—Sales and Use Tax: Additional Tax Cortland County is Authorized to Impose Not Subject to Preemption
    • New York—Tobacco Tax: Minimum Wholesale, Retail Cigarette Prices Publication Updated
    • Pennsylvania—Utilities Tax: Utility Surcharge Set at Zero for 2027
    • Washington—Miscellaneous Tax: Guidance Provided on Peer-to-Peer Car-Sharing Tax
    • Washington—Sales and Use Tax: Guidance on Self-Produced Fuels Updated
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    State Tax Day - Current, S.18, New York—Property Tax: Cities Classified as Special Assessing Units Allowed to Cap Adjusted Base Proportion Increases for Property Tax Classes, (Sep 29, 2026)

    Enacted New York legislation amends the real property tax law for cities classified as special assessing units. Specifically, the legislation allows the local legislative body of such a city to set a limit on how much the adjusted base proportion for ...

    Enacted New York legislation amends the real property tax law for cities classified as special assessing units. Specifically, the legislation allows the local legislative body of such a city to set a limit on how much the adjusted base proportion for any property tax class can increase, capping it at 5% for the 2027 fiscal year. This determination must be made by December 1, 2026. If property tax bills for 2027 were already issued, the city must recalculate the base proportions and tax rates and send out amended tax bills. Taxpayers are still responsible for any installments due before the amended bills are sent.

    Ch. 302 (A.B. 11234), Laws 2026, effective September 25, 2026

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