Taxes, incentives and financing
Property tax and assessment, tax credits and abatements, grants, loans and project financing. What changed, the rules that apply and the dates ahead for projects in New Jersey, New York, Connecticut and Pennsylvania.
Latest briefings
- MediumNew York
New York court blocks commercial tax class for vacant residential lots outside Manhattan
Two appellate rulings require New York City to tax vacant residential lots in Brooklyn, Queens and Staten Island in class one, and let owners correct some past years.
In courtHousingTaxes & incentives - MediumNew York County, NY
New York high court upholds SoHo and NoHo conversion fee; Supreme Court conference October 9
The Court of Appeals held on January 13, 2026 that the $100-per-square-foot fee to convert artist live-work units to ordinary residential use is not a taking. A petition asking the U.S. Supreme Court to review that ruling is set for its October 9 conference.
In courtHousingTaxes & incentives
Coming up
Funding and incentives 36
- Federal · US Department of Energy, Office of Energy Dominance Financing (formerly Loan Programs Office)DOE Energy Dominance Financing Program (section 1706)
- Federal · US EPAEPA brownfields assessment, cleanup and revolving loan fund grants
- Federal · US Treasury and IRS; US Department of EnergyLow-income communities bonus for the clean electricity investment credit (48E(h))
- Federal · US Treasury and IRSClean electricity investment and production credits (48E, 45Y)
- Federal · National Park Service and IRS, through each state historic preservation officeFederal historic rehabilitation tax credit
- Federal · IRS; state housing finance agenciesLow-income housing tax credit (LIHTC)
- Federal · US Treasury CDFI FundNew Markets Tax Credit
- Federal · US Treasury and IRSOpportunity Zone capital gains deferral
- Federal · US Treasury and IRSTransfer of clean energy tax credits for cash (section 6418) and elective pay (section 6417)
- Federal · USDA Rural Business-Cooperative Service (Rural Development)USDA Rural Energy for America Program (REAP) grants and guaranteed loans
- Federal · US Treasury and IRSBuilding energy credits ended June 30, 2026 (179D, 45L, 30C)
- Federal · US Environmental Protection AgencyEPA Greenhouse Gas Reduction Fund (Solar for All, National Clean Investment Fund, Clean Communities Investment Accelerator)