Catalano, Caboor & Co.
Tax Alerts
IRS Launches Digitally Authenticated Tax Compliance Report (IR 2026-97)
The IRS launched a digitally authenticated Tax Compliance Report available through the IRS Individual Online Account. Taxpayers can obtain and download the report when applying for a job, a loan, a go...
The IRS launched a digitally authenticated Tax Compliance Report available through the IRS Individual Online Account. Taxpayers can obtain and download the report when applying for a job, a loan, a go...
Rates Used in Computing Special Use Value Issued (Rev. Rul. 2026-14)
The 2026 interest rates to be used in computing the special use value of farm real property for which an election is made under Code Sec. 2032A were issued by the IRS.In the ruling, the IRS lists th...
The 2026 interest rates to be used in computing the special use value of farm real property for which an election is made under Code Sec. 2032A were issued by the IRS.In the ruling, the IRS lists th...
IRS Creates New Office to Handle Conservation Easement Cases (IR 2026-95)
The IRS has announced a new Office of Conservation Easements to improve how conservation easement cases are handled and to provide more consistent tax administration. The new office will bring togethe...
The IRS has announced a new Office of Conservation Easements to improve how conservation easement cases are handled and to provide more consistent tax administration. The new office will bring togethe...
IRS Reminds Taxpayers to Protect Client Data With Written Information Security Plan (IR 2026-92)
The IRS and Security Summit partners reminded tax professionals to protect client data with a Written Information Security Plan. Under the Gramm-Leach-Bliley Act, tax and accounting professionals are ...
The IRS and Security Summit partners reminded tax professionals to protect client data with a Written Information Security Plan. Under the Gramm-Leach-Bliley Act, tax and accounting professionals are ...
IRS Warns Taxpayers to Beware of Charitable Donation Scams and Improper Deduction Claims (Tax Tip 2026-58)
The IRS has reminded taxpayers to be careful when making charitable donations because scams can lead to financial loss and incorrect tax deductions. The agency said scammers often create fake charitie...
The IRS has reminded taxpayers to be careful when making charitable donations because scams can lead to financial loss and incorrect tax deductions. The agency said scammers often create fake charitie...
IRS Reminds Taxpayers to Keep Records of Charitable Donations (Tax Tip 2026-57)
The IRS has reminded taxpayers who make charitable donations to keep complete and organized records of their contributions throughout the year. The agency said good records can make filing a tax retur...
The IRS has reminded taxpayers who make charitable donations to keep complete and organized records of their contributions throughout the year. The agency said good records can make filing a tax retur...
IRS Expands Business Tax Account With New Online Features (IR 2026-87)
The IRS has added new features to its Business Tax Account (BTA) to help eligible businesses and organizations manage their federal tax responsibilities online. The agency said users can now view mo...
The IRS has added new features to its Business Tax Account (BTA) to help eligible businesses and organizations manage their federal tax responsibilities online. The agency said users can now view mo...
IRS Highlights Role of Whistleblowers in Tax Administration (IR 2026-84)
The IRS has highlighted the important role of whistleblowers in exposing fraud, reducing the tax gap and strengthening compliance. The National Whistleblower Day, on July 20, commemorates the nationâ€...
The IRS has highlighted the important role of whistleblowers in exposing fraud, reducing the tax gap and strengthening compliance. The National Whistleblower Day, on July 20, commemorates the nationâ€...
IRS Increases Optional Standard Mileage Rate for the Remainder of 2026 (Announcement 2026-11)
The IRS has announced an increase in the optional standard mileage rate for the remainder of 2026. Optional standard mileage rates are used by employees, self-employed individuals, and other taxpayers...
The IRS has announced an increase in the optional standard mileage rate for the remainder of 2026. Optional standard mileage rates are used by employees, self-employed individuals, and other taxpayers...
IRS Updates Premium Tax Credit Table, Required Contribution Percentage (Rev. Proc. 2026-26)
The IRS has updated the applicable percentage table used to calculate an individual’s premium tax credit and required contribution percentage plan years beginning in calendar year 2027. The percenta...
The IRS has updated the applicable percentage table used to calculate an individual’s premium tax credit and required contribution percentage plan years beginning in calendar year 2027. The percenta...
Final Regulations on QDOTs Issued (TD 10050)
Final regulations under Code Sec. 2056A have been adopted, applicable specifically to the estates of decedents that are passing property in a qualified domestic trust (QDOT) to (or for the benefit o...
Final regulations under Code Sec. 2056A have been adopted, applicable specifically to the estates of decedents that are passing property in a qualified domestic trust (QDOT) to (or for the benefit o...
IRS Reminds Businesses About Tax Rules for Seasonal and Part-Time Employees (Tax Tip 2026-53)
The IRS has reminded businesses that seasonal and part-time employees must generally follow the same federal tax withholding, Social Security and Medicare tax rules as full-time employees. The agency ...
The IRS has reminded businesses that seasonal and part-time employees must generally follow the same federal tax withholding, Social Security and Medicare tax rules as full-time employees. The agency ...
IRS Advises Newly Married Couples to Update Tax Information Before Filing Season (Tax Tip 2026-54)
The IRS has advised newly married couples to update their tax information before the next tax filing season. The agency said marriage can change a couple's taxes, so taking a few simple steps now can ...
The IRS has advised newly married couples to update their tax information before the next tax filing season. The agency said marriage can change a couple's taxes, so taking a few simple steps now can ...
IRS Explains Taxpayers’ Right to Challenge IRS Decisions and Be Heard (Tax Tip 2026-51)
The IRS has reminded taxpayers that they have the right to question an IRS decision if they believe it is incorrect. This right is part of the Taxpayer Bill of Rights and helps make sure taxpayers a...
The IRS has reminded taxpayers that they have the right to question an IRS decision if they believe it is incorrect. This right is part of the Taxpayer Bill of Rights and helps make sure taxpayers a...
National Taxpayer Advocate Releases FY 2027 Objectives Report to Congress (IR 2026-79)
The National Taxpayer Advocate has released the Fiscal Year 2027 Objectives Report to Congress, concluding that the IRS generally conducted a successful 2026 filing season despite significant operatio...
The National Taxpayer Advocate has released the Fiscal Year 2027 Objectives Report to Congress, concluding that the IRS generally conducted a successful 2026 filing season despite significant operatio...
AL - Autauga County rates increased and rental levy imposed
Alabama announced Autauga County local sales, use, and rental tax changes effective September 1, 2026. The changes increase the county's general sales and general use tax rate from 2% to 2.5% and impo...
Alabama announced Autauga County local sales, use, and rental tax changes effective September 1, 2026. The changes increase the county's general sales and general use tax rate from 2% to 2.5% and impo...
AK - Anchorage responsible for natural gas production tax obligations
A dispute arose over how to calculate tax credits for the Municipality of Anchorage’s natural gas production. Alaska law taxes the production of natural gas, while also allowing gas producers to cla...
A dispute arose over how to calculate tax credits for the Municipality of Anchorage’s natural gas production. Alaska law taxes the production of natural gas, while also allowing gas producers to cla...
AZ - Unclaimed property exclusions clarified
The Arizona Department of Revenue issued guidance confirming that certain categories remain outside the scope of Arizona’s unclaimed property law, including de minimis property, property of customer...
The Arizona Department of Revenue issued guidance confirming that certain categories remain outside the scope of Arizona’s unclaimed property law, including de minimis property, property of customer...
AR - Name, image, and likeness exemption only applies to income from institution of higher education
The Arkansas Attorney General's office has opined that the name, image and likeness (NIL) income tax exemption does not apply to direct payments received by a student-athlete from any entity that is n...
The Arkansas Attorney General's office has opined that the name, image and likeness (NIL) income tax exemption does not apply to direct payments received by a student-athlete from any entity that is n...
CA - District tax changes announced
California district (local) sales and use tax rate changes, effective October 1, 2026, are announced. District tax rate changes by city (outside and within Los Angeles County) are listed, as well as c...
California district (local) sales and use tax rate changes, effective October 1, 2026, are announced. District tax rate changes by city (outside and within Los Angeles County) are listed, as well as c...
CO - Guidance for utilities updated
Colorado updated its sales and use tax guidance for utilities. The guidance explains that gas and electric service furnished and sold for commercial consumption, steam consumed or used by the purchase...
Colorado updated its sales and use tax guidance for utilities. The guidance explains that gas and electric service furnished and sold for commercial consumption, steam consumed or used by the purchase...
CT - Guidance provided on 2026 legislation that affects conformity to IRC sec. 174 and IRC sec. 174A
Guidance is provided regarding 2026 legislation that modified Connecticut's conformity to IRC Sec. 174 and IRC Sec. 174A. IRC Sec. 174 was substantially amended in 2025 by OBBBA (Federal P.L. 119-121)...
Guidance is provided regarding 2026 legislation that modified Connecticut's conformity to IRC Sec. 174 and IRC Sec. 174A. IRC Sec. 174 was substantially amended in 2025 by OBBBA (Federal P.L. 119-121)...
DE - Film credit, increase in cigarette and tobacco taxes proposed
Delaware Gov. Matt Meyer delivered a presentation for his fiscal year 2027 budget that includes proposals to increase taxes on cigarettes and other tobacco products and to establish a film tax credit....
Delaware Gov. Matt Meyer delivered a presentation for his fiscal year 2027 budget that includes proposals to increase taxes on cigarettes and other tobacco products and to establish a film tax credit....
FL - Highlands County tourist development tax reporting change discussed
Applicable to tourist development tax collected on or after October 1, 2026, collection and administration of the 5% Highlands County tourist development tax imposed on transient rentals is transferre...
Applicable to tourist development tax collected on or after October 1, 2026, collection and administration of the 5% Highlands County tourist development tax imposed on transient rentals is transferre...
GA - DNA testing services found nontaxable while kits taxed
Georgia ruled that a taxpayer’s DNA testing services sourced to Georgia are not subject to sales and use tax, that the services and specimen-collecting kits do not create a taxable bundled transacti...
Georgia ruled that a taxpayer’s DNA testing services sourced to Georgia are not subject to sales and use tax, that the services and specimen-collecting kits do not create a taxable bundled transacti...
HI - Dismissal of declaratory challenge to tax directive vacated
The Hawaii Intermediate Court of Appeals vacated a dismissal of a declaratory judgment action challenging the Department of Taxation's Administrative Directive No. 2021-01, because state law prohibiti...
The Hawaii Intermediate Court of Appeals vacated a dismissal of a declaratory judgment action challenging the Department of Taxation's Administrative Directive No. 2021-01, because state law prohibiti...
ID: Reminder issued on exemption for small sellers
daho residents are reminded about previously enacted legislation that provides a sales and use tax exemption for certain small sellers with annual sales of $5,000 or less. The exemption is effective J...
daho residents are reminded about previously enacted legislation that provides a sales and use tax exemption for certain small sellers with annual sales of $5,000 or less. The exemption is effective J...
IL - Food and beverages offered with party room rentals not taxable
Illinois issued a general information letter on the taxation of food and beverages offered with party room rentals at an indoor playground. Sales tax does not apply to the rental charges if the true o...
Illinois issued a general information letter on the taxation of food and beverages offered with party room rentals at an indoor playground. Sales tax does not apply to the rental charges if the true o...
IN - Dekalb County increases County Innkeeper's tax rate
Effective November 1, 2026, Dekalb County increases its county innkeeper's tax rate from 5% to 8%. The County Innkeeper’s Tax (CIT) is a county tax on the rental of rooms and accommodations for peri...
Effective November 1, 2026, Dekalb County increases its county innkeeper's tax rate from 5% to 8%. The County Innkeeper’s Tax (CIT) is a county tax on the rental of rooms and accommodations for peri...
IA - Taxpayer failed to meet burden of proof
Taxpayer appealed the Department’s assessment of individual income tax, penalty, and interest for the 2019 and 2020 tax years. The assessment resulted from the Department’s disallowance of a numbe...
Taxpayer appealed the Department’s assessment of individual income tax, penalty, and interest for the 2019 and 2020 tax years. The assessment resulted from the Department’s disallowance of a numbe...
KS - Guidance issued on alternative fuel and ethanol retailer credits
Kansas issued guidance discussing legislation that:repeals the corporate income tax credit for alternative fuel motor vehicles and fueling stations on January 1, 2027; andestablishes new income tax cr...
Kansas issued guidance discussing legislation that:repeals the corporate income tax credit for alternative fuel motor vehicles and fueling stations on January 1, 2027; andestablishes new income tax cr...
KY - Electronic filing and payment handbook issued
Kentucky issued its handbook providing guidance on electronic income tax filing and payment for the 2026 tax year. The filing and payment deadline for the 2026 tax year is April 15, 2027. The handbook...
Kentucky issued its handbook providing guidance on electronic income tax filing and payment for the 2026 tax year. The filing and payment deadline for the 2026 tax year is April 15, 2027. The handbook...
LA - Change in procedure for roof tax credit announced
The Louisiana Department of Revenue has announced that a preliminary fortified home evaluation is no longer required to qualify for the fortified roof tax credit against personal income tax. Revenue I...
The Louisiana Department of Revenue has announced that a preliminary fortified home evaluation is no longer required to qualify for the fortified roof tax credit against personal income tax. Revenue I...
ME - PTE tax filing and estimated payment information issued
Maine Revenue Services has issued information on pass-through entity tax filing and estimated payments, including revised withholding tables and an estimated payment worksheet.The pass-through entity ...
Maine Revenue Services has issued information on pass-through entity tax filing and estimated payments, including revised withholding tables and an estimated payment worksheet.The pass-through entity ...
MD - Redemption required payment of delinquent taxes but not future taxes
The Appellate Court of Maryland has ruled that to redeem property sold at a tax sale, property taxes delinquent and in arrears must be paid. In this case, because 2024-2025 taxes were not in arrears o...
The Appellate Court of Maryland has ruled that to redeem property sold at a tax sale, property taxes delinquent and in arrears must be paid. In this case, because 2024-2025 taxes were not in arrears o...
MA - Residential exemption denied when LLC holds record title
The Massachusetts Appeals Court reversed an Appellate Tax Board decision and held that a residential property tax exemption did not apply because the taxpayer was the limited liability company (LLC) t...
The Massachusetts Appeals Court reversed an Appellate Tax Board decision and held that a residential property tax exemption did not apply because the taxpayer was the limited liability company (LLC) t...
MI - Charitable exemption partially denied
A summary judgment decision regarding a nonprofit hospital and parent organization's (corporation) qualification for a charitable exemption from Michigan property tax was partially reversed because of...
A summary judgment decision regarding a nonprofit hospital and parent organization's (corporation) qualification for a charitable exemption from Michigan property tax was partially reversed because of...
MN - Challenge to alternative minimum tax rejected
A taxpayer’s motion for partial summary judgment seeking an order that the Minnesota alternative minimum tax (AMT) was unconstitutional was denied because the taxpayer did not meet his burden of dem...
A taxpayer’s motion for partial summary judgment seeking an order that the Minnesota alternative minimum tax (AMT) was unconstitutional was denied because the taxpayer did not meet his burden of dem...
MS - ICHRA credit guidance issued
Mississippi issued guidance on the Individual Coverage Health Reimbursement Arrangement (ICHRA) credit for qualified employers that offer an ICHRA in lieu of a traditional employer-provided health ins...
Mississippi issued guidance on the Individual Coverage Health Reimbursement Arrangement (ICHRA) credit for qualified employers that offer an ICHRA in lieu of a traditional employer-provided health ins...
MO - Summary of important tax changes from 2026 legislative session issued
The Missouri Department of Revenue issued summaries of various important tax changes from the 2026 legislative session. The changes are effective August 28, 2026, unless otherwise noted. Important Tax...
The Missouri Department of Revenue issued summaries of various important tax changes from the 2026 legislative session. The changes are effective August 28, 2026, unless otherwise noted. Important Tax...
MT - Shareholder promissory notes were not straight debt
Taxpayers appealed a final decision by the Montana Department of Revenue (Department) denying a deduction for interest paid on shareholder promissory notes (Subject Transactions). The Department concl...
Taxpayers appealed a final decision by the Montana Department of Revenue (Department) denying a deduction for interest paid on shareholder promissory notes (Subject Transactions). The Department concl...
NE - Federal tax relief granted for taxpayers impacted by wildfires and storms
Nebraska Governor Jim Pillen has announced that federal tax relief for individuals and businesses in areas of Nebraska impacted by wildfires and storms beginning on March 12, 2026 has been approved by...
Nebraska Governor Jim Pillen has announced that federal tax relief for individuals and businesses in areas of Nebraska impacted by wildfires and storms beginning on March 12, 2026 has been approved by...
NV - Administrative updates and tax compliance reminders issued
The June 2026 issue of Nevada Tax Notes focuses primarily on Nevada tax administration and compliance updates. The headline item is the upcoming Phase 3 rollout of My Nevada Tax on December 7, 2026, w...
The June 2026 issue of Nevada Tax Notes focuses primarily on Nevada tax administration and compliance updates. The headline item is the upcoming Phase 3 rollout of My Nevada Tax on December 7, 2026, w...
NH - Child care credit allowed beginning in 2028
Effective for tax years beginning in 2028, businesses may qualify for a credit against New Hamshire Business Profits Tax and Business Enterprise Tax for expenditures to create and, for two years, to o...
Effective for tax years beginning in 2028, businesses may qualify for a credit against New Hamshire Business Profits Tax and Business Enterprise Tax for expenditures to create and, for two years, to o...
NJ - Net operating loss deduction temporarily capped
New Jersey is temporarily capping the corporate business tax net operating loss deduction at $1 million, for privilege periods ending on or after July 31, 2026 but before July 31, 2030. For privilege ...
New Jersey is temporarily capping the corporate business tax net operating loss deduction at $1 million, for privilege periods ending on or after July 31, 2026 but before July 31, 2030. For privilege ...
NY - Authorization for town of Cornwall to impose local hotel and motel tax extended for three years
Authorization for the town of Cornwall in Orange County, New York, to impose a local New York hotel and motel occupancy tax of up to 5% is extended to August 23, 2029. Previously, the authorization wa...
Authorization for the town of Cornwall in Orange County, New York, to impose a local New York hotel and motel occupancy tax of up to 5% is extended to August 23, 2029. Previously, the authorization wa...
NC: Guidance issued on weight-based snuff tax, alternative nicotine products tax, and inventory tax
Guidance is issued regarding recently enacted legislation, effective July 1, 2025, that changed the North Carolina excise tax rate methodology for snuff, imposed a new excise tax on alternative nicoti...
Guidance is issued regarding recently enacted legislation, effective July 1, 2025, that changed the North Carolina excise tax rate methodology for snuff, imposed a new excise tax on alternative nicoti...
ND - Local rate changes announced
North Dakota has announced the following local sales and use tax changes effective October 1, 2026: (1) the city of Kindred will remove its maximum tax (refund cap); (2) the city of Minot will increas...
North Dakota has announced the following local sales and use tax changes effective October 1, 2026: (1) the city of Kindred will remove its maximum tax (refund cap); (2) the city of Minot will increas...
OH - New personal withholding tables issued
Ohio issued new personal income tax withholding tables for employers, effective for payrolls that end on or after August 1, 2026. The income tax rate reductions authorized in the FY 2026-27 appropriat...
Ohio issued new personal income tax withholding tables for employers, effective for payrolls that end on or after August 1, 2026. The income tax rate reductions authorized in the FY 2026-27 appropriat...
OK - SST taxability matrix and certificate of compliance updated
Oklahoma has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration...
Oklahoma has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration...
OR - Portland arts tax amended
Portland has amended its Arts Tax to provide tax relief and enhance the sustainability of the Arts Access Fund.The tax is increased from $35 to $50 on each resident of Portland who is at least 18 in t...
Portland has amended its Arts Tax to provide tax relief and enhance the sustainability of the Arts Access Fund.The tax is increased from $35 to $50 on each resident of Portland who is at least 18 in t...
PA - Beef processing not manufacturing under LTEA
The Commonwealth Court held that for purposes of the Local Tax Enabling Act (LTEA) a beef processor does not qualify for the manufacturing exemption. The taxpayer operated a large-scale beef-processin...
The Commonwealth Court held that for purposes of the Local Tax Enabling Act (LTEA) a beef processor does not qualify for the manufacturing exemption. The taxpayer operated a large-scale beef-processin...
RI - Certain farmers will be exempt from tax
Effective July 1, 2027, certain urban and small farmers are exempt from Rhode Island personal income, sales, and property taxes. A "small farmer" is a farmer engaged in agricultural operations on fewe...
Effective July 1, 2027, certain urban and small farmers are exempt from Rhode Island personal income, sales, and property taxes. A "small farmer" is a farmer engaged in agricultural operations on fewe...
SC - Individual income tax reform discussed
South Carolina has issued an information letter discussing Act 110, which was signed into law on March 30, 2026, and which makes significant changes to the state's individual income tax structure, eff...
South Carolina has issued an information letter discussing Act 110, which was signed into law on March 30, 2026, and which makes significant changes to the state's individual income tax structure, eff...
SD - Guidance on agricultural product exemptions revised
South Dakota revised its sales and use tax guidance on how state and local taxes apply to agricultural products. The guidance states that South Dakota imposes a 4.2% state sales or use tax and a 1% to...
South Dakota revised its sales and use tax guidance on how state and local taxes apply to agricultural products. The guidance states that South Dakota imposes a 4.2% state sales or use tax and a 1% to...
TN - Local rate reduction on food announced for Davidson County
Tennessee announced that Davidson County has enacted a local sales tax rate reduction on the retail sale of food and food ingredients. Specifically, effective November 1, 2026, the new reduced local s...
Tennessee announced that Davidson County has enacted a local sales tax rate reduction on the retail sale of food and food ingredients. Specifically, effective November 1, 2026, the new reduced local s...
TX - IDR services treated as insurance claims processing
Texas issued a private letter ruling stating that a taxpayer’s independent dispute resolution services under the federal No Surprises Act are taxable sales and use tax insurance services because the...
Texas issued a private letter ruling stating that a taxpayer’s independent dispute resolution services under the federal No Surprises Act are taxable sales and use tax insurance services because the...
UT - General information publication revised
The Utah State Tax Commission has revised a publication providing general sales and use tax information. The publication includes Utah tax law and Tax Commission rules, but it is not all- inclusive. F...
The Utah State Tax Commission has revised a publication providing general sales and use tax information. The publication includes Utah tax law and Tax Commission rules, but it is not all- inclusive. F...
VT - Updated guidance issued on use tax
Updated guidance is issued regarding the calculation, filing, and payment requirements of use tax. Additional topics discussed include filing and paying the use tax electronically, local option tax, a...
Updated guidance is issued regarding the calculation, filing, and payment requirements of use tax. Additional topics discussed include filing and paying the use tax electronically, local option tax, a...
VA - Reminder issued on upcoming sales tax holiday
The Virginia Department of Taxation has issued a reminder about the upcoming annual state sales tax holiday that runs from August 7 through August 9, 2026. During this period, consumers can buy a numb...
The Virginia Department of Taxation has issued a reminder about the upcoming annual state sales tax holiday that runs from August 7 through August 9, 2026. During this period, consumers can buy a numb...
WA - SST taxability matrix and certificate of compliance updated
Washington has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 3, 2026. Certificate of Compliance, Taxabilit...
Washington has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 3, 2026. Certificate of Compliance, Taxabilit...
WV - Local tax changes for January 1 2027 posted
West Virginia updated a chart showing municipalities that impose a local sales and use tax in addition to the state tax. Effective January 1, 2027, a 1% municipal sales and use tax will apply to purch...
West Virginia updated a chart showing municipalities that impose a local sales and use tax in addition to the state tax. Effective January 1, 2027, a 1% municipal sales and use tax will apply to purch...
WI - DOR bulletin issued
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 234 (July 2026). The Bulletin includes:Income and Franchise Tax Updates and Reminders;Sales and Use Tax Updates and Reminde...
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 234 (July 2026). The Bulletin includes:Income and Franchise Tax Updates and Reminders;Sales and Use Tax Updates and Reminde...
WY - Property tax exemption standards rule amended
Wyoming adopted amendments to its rules regarding property tax exemption standards effective August 26, 2026. These amendments implement legislation effective July 1, 2026. This legislation made vario...
Wyoming adopted amendments to its rules regarding property tax exemption standards effective August 26, 2026. These amendments implement legislation effective July 1, 2026. This legislation made vario...
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