A like-kind exchange or “1031 exchange” refers to section 1031 of the U.S. Internal Revenue Code. This section provides that capital gains taxes can be deferred in cases of exchanges of property held
The New Markets Tax Credit (NMTC) Program was established in 2000 as part of the Community Renewal Tax Relief Act of 2000 and aims to foster revitalization efforts in low-income and impoverished
Understanding how the federal government regulates wetlands and other waters has long been a complicated, confusing, and often costly issue for landowners and developers. Over the years, conflicting
Informs about the issue of Impact Fees and their effect on local governments and its commercial real estate industry
In 1978, California voters passed Proposition 13 (“Prop 13”) to limit increases in both residential and commercial property taxes. A measure on the state ballot in 2020 aims to create a split roll
Contact Your Elected Official
Contact Your Elected Official
Eight commercial real estate professionals earned a NAIOP Certificate of Advanced Study in Q3 2024. Our congratulations to these individuals who have demonstrated their command of industry best
Find the most recent research reports, find articles from Development magazine and see all the content we have to offer.