Upcoming National Meeting

Unclaimed Property Webinar

This live webinar is open to industry tax professionals nationwide with interest in unclaimed property. All are encouraged to join. CLE/CPE credit available.

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Newsletters & Media

Cost Conscious

ISSUE 25-20; October 10, 2025

Transition Planning & COST Engagement – How important do you believe it is for a successor or replacement team member to begin engaging with COST early in their transition?

Featured Resources

COST - Council on State Taxation

Amicus Briefs

LWAGLVKY 1 LLC, C/O Walgreen Co. et al. v. Colleen Younger, Jefferson County Property Valuation Administrator, et al.

The brief is on the merits at the Kentucky Supreme Court supporting Walgreens appeal that its drug stores that had above-market contract rents should not be valued for property tax purposes than other similar properties that lacked above-market rents. The brief focused on how this differential valuation created a separate classification of property that did not exist in Kentucky in violation of t

COST - Council on State Taxation

COST Studies, Articles & Reports

2025 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2025.

COST - Council on State Taxation

COST Comments & Testimony

Testimony in Opposition to S.204 - Creation of Tax Haven Blacklist

COST submitted testimony in opposition to Massachusetts S.2041, a bill that would create a list of foreign jurisdictions in which a corporation is presumptively incorporated for purposes of avoiding Massachusetts’s corporate excise tax.