The 20 Percent Pass-Through Tax Deduction for Real Estate Investors
The Tax Cuts and Jobs Act of 2017 was experienced by many investors in the real estate industry as a confounding law whose rules and…
Should a Church File With the IRS?
The automatic exemption of churches from taxation is a fundamental right under our national constitution. And while most other forms of charities are required to…
How Might GSE Privatization Affect the 30-year Mortgage?
A major piece of news in the housing sector of late has been a plan proposed by President Trump to privatize the major government-sponsored entities…
Understanding Church Intellectual Property
One common aspect of church life is the creation of new works. Ministers write sermons to deliver at worship services. Choral and worship directors and…
Did the Overall Increase in Home Inventory Really Mean More New Listings?
Between September 2018 and February 2019 we saw a moderate gain in home inventory prior to home shopping season, following a solid 44 months of…
Qualifying for Church Status Under Tax Law
The First Amendment to the US Constitution guarantees religious freedom to churches. From colonial times and since the creation of the very first tax code,…
Why is Mortgage Debt Low Relative to Real Estate Values?
The amount of mortgage debt in the United States is surprisingly low. Though the raw number of outstanding mortgages increased during the second quarter of…
Managing Unrelated Business Income for Churches
When a church receives a financial benefit in the form of business income, a number of perhaps unexpected challenges can crop up—particularly with regard to…
When Neighbors Cross The Line: Injunctions Against Harassment and Short-Term Rentals
On May 21, 2019, Governor Ducey signed new provisions regulating short-term rentals. The new laws aim to curb issues where short-term rentals are perceived as…
New Rules for Evictions
The Arizona Supreme Court recently promulgated new rules for eviction actions. Per the new rules, before proceeding with an eviction action, landlords must serve tenants…
Upcoming Seminar! Learn More About Short-Term Leases
Join us Friday, September 27th from 9:00am – 12:30pm for our Short-Term Leases Seminar REGISTER TODAY! At this seminar, attendees will gain an understanding of the landlord-tenant act,…
It’s All About the [Purchase] Money: Are Construction and Home Improvement Loans Entitled to Anti-Deficiency Protection?
Arizona law provides certain protections to homeowners who obtain purchase money financing for a home and then subsequently default. There are, however, important limitations to…