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Issue of February 26, 2007 |     |
Asset PreservationBy Thomas Grillo Already facing heat for flying to events in a state police helicopter, driving a pricey Cadillac DeVille and spending nearly $30,000 for new office furnishings, Gov. Deval Patrick has ignited a firestorm by proposing tax increases on commercial properties. Identifying Incognito Taxes: Have You Been Paying Too Much? By Dennis Pellecchia The marginal tax rate has long been an important tool for real estate investors. A marginal tax rate is the percentage of tax that will reduce a dollar of income. Major Changes in State Laws To Benefit Landowners, Towns By Stephen D. Anderson and Ryan D. Pace Increased numbers of landowners of Massachusetts forest, agricultural, horticultural or recreation properties can now more easily take advantage of dramatic property tax savings, thanks to legislation enacted in the waning days of Gov. Mitt Romney’s administration. Defining ‘Improvement Exchange’ Helps Investors Gain From 1031 By Paul Savery and Pamela A. MichaelsIn practice, the requirements to perform an improvement exchange (also referred to as a construction exchange or built-to-suit exchange) are often the most misunderstood. Appealing Property Assessments: Fighting Back With Abatements By Harvey D. Aaron Every year tax assessors determine the value of a property for real estate tax purposes. From Unfair to Unconstitutional: Making a Federal Case of Permits By Philip H. Graeter A recent phenomenon in permitting litigation is the growth of “class of one” equal protection claims by developers and homeowners against local officials for the denial of permits or related adverse treatment. Avoiding Tax Consequences After a Complex Foreclosure By Timothy J. Burke It has become common for the media to report that foreclosures on real estate are ever increasing. The tax consequences of a foreclosure can be an unpleasant surprise. State Provides Opportunities For Tax Deductions and Credits By Mark Minassian Both the federal government and Massachusetts offer special tax deductions and credits for owners of commercial real estate. Real Estate Funds Offer Hope But Performance Poses Challenges By Paul Eklund and Stephen Gould/i> As the process of real estate development, from due diligence to permitting to financing, becomes ever more capital ... Passive Activity Losses Can Have Large Impacts on 1031 Exchanges By Thomas J. Moylan Owners of rental property who are not real estate professionals and whose income is more than $100,000 may have suspended passive activity losses. |
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