Local and district taxes
Taxes imposed and administered below the state level, by counties, cities, and special districts, under rules that vary locality by locality.
30Local and district taxes articles
California
13 articles- Does the billing address or the shipping address decide the California sales tax rate?For goods that ship, the shipping address controls California sales tax, not the billing address; district taxes follow the delivery point.Law as of Oct 13, 2026
- Must a California business file a property statement when the assessor asks, even if every asset was expensed?Yes: under California Revenue and Taxation Code section 441(a), the assessor can require a property statement; expensed equipment is reported at full cost.Law as of Oct 17, 2026
- Which construction costs belong in the California property tax base, and why is the cost segregation total the wrong number?California assesses new construction at full cash value on completion, not cost; a cost segregation total includes items never on the real property roll.Law as of Oct 17, 2026
- Does a single-member LLC with no receipts owe Los Angeles business tax registration, and how is the account closed?A single-member LLC owes Los Angeles business tax registration only if engaged in business in the city; passive dividends and interest alone do not count.Law as of Oct 17, 2026
- When is new construction assessed in California, and how is the supplemental bill computed?California assesses new construction in progress each January 1, sets a base year value on completion, and issues a prorated supplemental bill.Law as of Oct 17, 2026
- Why is the county assessing property tax on leased port property?California property tax reaches a tenant's possession of exempt port land as a taxable possessory interest (Revenue and Taxation Code section 107).Law as of Sep 28, 2026
- Must a child live in an inherited home to keep the parent's base year value under Proposition 19?California's Proposition 19 keeps a parent's base year value on an inherited home only if a child makes it a principal residence within a year of transfer.Law as of Oct 13, 2026
- What did Proposition 19 change about California property tax reassessment?Proposition 19 limited California's parent-child reassessment exclusion to a family home or farm and let homeowners 55 and up move taxable value statewide.Law as of Sep 26, 2026
- How does a financial services business apportion its San Francisco gross receipts: customer location or payroll?Since 2025, a San Francisco financial business is taxed on 75% of receipts sourced to City customers plus 25% of group receipts apportioned by City payroll.Law as of Oct 15, 2026
- Does a change in control of an entity trigger California documentary transfer tax?Under 926 North Ardmore (2017), a change in control of an entity owning California real property often triggers documentary transfer tax, without any deed.Law as of Oct 12, 2026
- What happens when a California assessor never enrolls reported construction in progress, and how long should the reserve stay?A California assessor's failure to enroll reported construction in progress leaves escaped property, assessable for four years without interest or penalty.Law as of Oct 17, 2026
- When is a vessel exempt from California property tax, and does the sales tax exemption match?California exempts vessels over 50 tons carrying freight or passengers for hire from property tax; the sales tax watercraft exemption uses a different test.Law as of Oct 14, 2026
- What property tax relief can a California wildfire victim claim?A California wildfire victim with at least $10,000 of damage may seek reassessment under Revenue and Taxation Code section 170 or transfer base year value.Law as of Oct 14, 2026
Colorado
1 articleIdaho
1 articleIllinois
1 articleMultistate
2 articles- Which states tax the transfer of a controlling interest in an entity that owns real estate, and at what threshold?A transfer of 50 percent or more of an entity owning real estate is taxed in Washington and New York, over 80 percent in Maryland, 90 percent in Pennsylvania.Law as of Oct 14, 2026
- Does contributing real property to a wholly owned LLC trigger real estate transfer tax?Washington and New York exempt a deed to the owner's wholly owned LLC; Florida taxes it, counting any mortgage; Washington and Florida look back three years.Law as of Oct 15, 2026
Nevada
1 articleNew York
2 articles- Does a fund or investor owe New York City's Unincorporated Business Tax on trading income?New York City's unincorporated business tax generally exempts trading for one's own account, other than by dealers (Administrative Code section 11-502(c)).Law as of Oct 14, 2026
- Does a single-member LLC owe New York City's Unincorporated Business Tax?A federally disregarded single-member LLC is generally disregarded for New York City's unincorporated business tax, so the tax usually runs through its owner.Law as of Oct 14, 2026
Oregon
2 articles- What taxes beyond property tax apply to a business operating in Portland?Oregon has no sales tax, but a Portland business can owe as many as six business taxes, including the Corporate Activity Tax and city, county and Metro taxes.Law as of Oct 12, 2026
- Does buying Oregon real estate reset the property tax assessment?No. Oregon, unlike California, does not reassess on a sale: the maximum assessed value carries over to the buyer and grows no more than 3 percent a year.Law as of Sep 28, 2026
Tennessee
1 articleTexas
2 articles- How should a business respond to a Texas business personal property appraisal that ignores its ledger?A Texas business protests to the appraisal review board by May 15 or 30 days after the notice, if later, and proves value from asset cost and age.Law as of Oct 15, 2026
- Where is a Texas sale consummated for local sales tax purposes?For Texas local sales tax, a sale is usually consummated at the retailer's Texas place of business, not the customer's address (Tax Code section 321.203).Law as of Oct 14, 2026
Utah
1 articleWashington
3 articles- What state taxes are triggered when a corporation buys a Washington LLC?Buying 50 percent or more of a Washington LLC triggers real estate excise tax on its Washington real property; its unpaid business taxes stay with the LLC.Law as of Oct 15, 2026
- How does Washington tax commercial vessels?Washington taxes vessels under the watercraft excise tax or the commercial vessel tax, never both; vessels used only for commercial fishing owe the latter.Law as of Oct 12, 2026
- Does a business with Seattle receipts owe both Washington B&O tax and Seattle's business license tax?Washington business and occupation tax and Seattle's business license tax often both apply, with no credit, but Seattle taxes only revenue over $2 million.Law as of Oct 14, 2026
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