Latest COST Conscious

ISSUE 25-17; August 29, 2025

Taking the Pulse on Property Tax – Which current issue(s) in state or local property taxation are most likely to impact your business’s financial planning or compliance burden in the coming year? (Select all that apply.)

Latest Practitioner Connection

ISSUE 25-17; August 22, 2025

first articulated in 1984 in Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc. This principle held that, when a statute is ambiguous, courts should defer to a federal agency’s reasonable interpretation of that statute. The Chevron test’s two-step framework —statutory ambiguity and reasonableness of agency interpretation—stood for 40 years. The decision in Loper Bright sparked review