Real Property Law
Cal. Real. Prop. Journal 2019, VOL. 37, NO. 3
Content
- 2018-2019 California Real Property Journal Editorial Board
- 2018-2019 California Taxation Editorial Board
- 2018-2019 Executive Committee of the Real Property Law Section
- 2019-2020 Executive Committee of the Taxation Section
- Availability of the Welfare and Other Property Tax Exemptions in Real Property Leasing Transactions
- Excerpt of 2019 California Documentary Transfer Tax Table
- Feds To the Rescue: 2019 California Transfer Tax Update
- In Further Defense of the "Rushmore Approach" to Account For Intangible Property in Real Property Assessments
- MCLE Self-Study Article: Qualified Opportunity Zones: An Uneasy Path to Significant Tax Benefits
- Message from the California Real Property Journal Editor-in-Chief
- Message from the California Tax Lawyer Editor-in-Chief
- Message from the Outgoing Real Property Section Co-Chairs
- The Section 199A Deduction: Concepts & Examples
- Table of Contents
Table of Contents
Messages from the Editors-in-Chief…………………………………..3
By Misti M. Schmidt and Courtney A. Hopley
Message from the Real Property Section Outgoing Chairs………………………..4
By Neil Kalin and Tom Lombardi
MCLE Self-Study Article: Qualified Opportunity Zones: An Uneasy Path to Significant Tax Benefits……..6
By Alexander Y. Loshiloff and Kyle J. Recker
A high-level primer on the current guidance regarding Qualified Opportunity Funds, investment vehicles created by the 2017 Tax Cuts and Jobs Act that provide significant U.S. Federal tax benefits to taxpayers who invest their capital gains in specially designated low income communities across the country.
Availability of the Welfare and Other Property Tax Exemptions in Real Property Leasing Transactions……19
By Alyssa Snyder and Lysondra Ludwig
The Welfare Exemption and other exemptions to property tax may be available to lessors of real property that are either nontaxable or taxable entities, with proper consideration and planning. Owners should be aware of the constraints the exemptions impose upon the operators and uses of property, however.