Latest COST Conscious ISSUE 26-03; February 6, 2026 Should Jurisdictions Be Allowed to Split Property Tax Rates Between Land and Improvements? Several states and local jurisdictions are considering or studying land value tax (LVT) systems, under which land and improvements would be taxed at different rates for ad valorem property tax purposes. From the perspective of your organization’s state and local tax function, how would you characterize your
Latest Legislative Alert ISSUE 26-06; February 11, 2026 California Introduces Repeal of Water’s Edge Election Legislation; COST Provides Testimony on Virginia Sales Tax Base Expansion Legislation
Latest Practitioner Connection ISSUE 26-03; February 13, 2026 MTC Uniformity Committee Propels Airline Sourcing Regulations to a Vote While Broadcasting Rules Take the Stage – During a special meeting held on Feb. 2, the Uniformity Committee of the Multistate Tax Commission (MTC) voted to advance proposed amendments to its model sourcing regulation rule applicable to airlines. The MTC’s Executive Committee will hold a meeting on Feb. 17 to take public commen
