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Multistate Property Tax Guide
The Property Tax Research & Compliance Manager is comprised of practice-oriented materials that will guide you through the many aspects of property taxes. You’ll have access to a broad range of research content – all linked through SmartRelate™ and Multistate Smart Charts.
The key research feature is the Multistate Property Tax Guide. The Guide offers the most comprehensive information on how to:
- Get real and personal property taxes under control
- Make cost-effective tax planning decisions
- Minimize current property taxes
- Monitor the latest property tax developments
- Make sound planning decisions on business expansion or relocation
The Guide provides:
- Detailed coverage of every state's property tax law
- All applicable statutes, regulations, cases
- Administrative rulings and releases
- In-depth explanations and analysis
- Insights and strategies
- Practitioner notes, comments and tips
News
As part of your property tax research subscription, you will receive Tax Tracker News™, the CCH customized daily news service. You can customize your “trackers” to include state property tax updates, current federal and state news and legislative changes. Plus you will receive State Tax Day articles, as well as the popular Property Tax Alert newsletter covering leading issues in property taxation.
You also get State Tax Review, an electronic newsletter that keeps you up-to-date on state property tax news and developments in every state. Each weekly issue includes coverage of changes in laws, relevant court decisions and administrative rulings, all written by the CCH State Tax Advisory Board and contributing editors.
Smart Charts
The Property Tax Research & Compliance Manager contains Property Tax Smart Charts that provide quick links to in-depth state explanations, state property tax laws and regulations. Smart Charts allow you to easily create multi-jurisdictional, customizable charts and matrices that are exportable to Microsoft® Word® and Excel®. All research links stay live in the saved file, so information from source documents is current and easily verified.
Property Tax Smart Charts cover:
General Administrative Provisions
Real State Property Tax Year
Real Property Assessment/Valuation Date
Real Property Assessment/Valuation Basis
Real Property Payment Date
Real Property Delinquency Date
Real Property Lien Date
Personal Property Return/Rendition Date
Administrative Appeals
Specific Types of Property
- Computer Hardware
- Computer Software
- Construction Work in Progress
- Enterprise Zones and Other Redevelopment Areas
- Energy Systems or Facilities
- Furnishings and Fixtures
- Gas Property
- Health Care Facilities and Equipment
- In-Transit/Freeport (Temporary Storage)
- Intangible Property
- Inventories
- Leased Property
- Manufacturing and Industrial Property
- Mining Property
- Motor Vehicles
- Oil Property
- Pollution Control Facilities
- Tangible Personal Property
- Timberlands
- Transportation Equipment
Unclaimed Property Smart Charts:
Unclaimed Property
- Aggregate Reporting
- Due Diligence
- Filing Dates and Extensions
- Negative Reporting
- Penalties and Interest
- Recordkeeping Periods
- Remittance Dates
- Report Forms/Format
- Service Charges
- State Contracts
Dormancy Period
- Bank Accounts
- Business Association Dissolutions/Refunds
- Checks/Drafts
- Demutualization Proceeds
- Gift Cards/Customer Credit
- Insurance Policies
- IRAs/Retirement Funds
- Money Orders
- Other Property
- Proceeds from Class Action Suits
- Property Held by Courts/Public Agencies
- Safe Deposit Boxes
- Shares in a Financial Institution
- Stock/Dividends/Distributions
- Traveler’s Checks
- Utilities
- Wages/Salaries
Tables and Other Tools
- Multistate Personal Property Tax Depreciation Tables – Provide property tax research access to valuation guidelines and depreciation schedules for jurisdictions that impose personal property tax and for specific industries
- Multistate Property Tax Assessor Finder – Provides contact information for property tax assessors at the state and county levels and is linked directly to local websites, where available
- Property Tax Concepts – Defines and explains some of the principle concepts of taxation of real and personal property
- Multistate Property Tax Legislative Developments – Provide quick access to state property tax laws enacted within a given year for various jurisdictions and is linked directly to CCH Tax Day Summaries, as well as to the text of the bill. Information can be downloaded to Microsoft® Word® or Excel® for easy customization.
Practice Aids
Customizable tools like Tax Trackers save valuable time and increase efficiency. The Property Tax Research & Compliance Manager also contains Legislative & Regulatory Activity Databases. These important databases allow you to use Tax Trackers to:
- Follow legislative activity for the current week
- Track the current year’s final and pending legislation
- Review prior years’ enacted legislation
- Search and retrieve up-to-date bill texts
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