Blog
With some of the top tax experts in the business, we regularly publish articles with insight on trending areas of State & Local Tax.
AI in State & Local Tax: Balancing Innovation with Professional Judgment
Artificial Intelligence (AI) is rapidly reshaping the tax profession. From conducting research and analyzing nexus to organizing data, drafting memorandums, and identifying planning opportunities, AI has become an increasingly valuable tool for tax professionals and corporate tax departments alike.
However, while AI has the potential to improve efficiency and streamline routine tasks, it does not replace the professional judgment, due diligence, and technical expertise required to provide sound tax advice.
Recent guidance issued by the IRS Office of Professional Responsibility (OPR) reinforces this point. The OPR reminds practitioners that existing ethical and professional standards—including competence, due diligence, confidentiality, and firm oversight under Circular 230—continue to apply when AI is incorporated into the tax workflow. Simply put, practitioners remain responsible for the work product delivered to their clients, regardless of whether AI assisted in its preparation.
One of the most significant reminders from the guidance concerns written tax advice. Tax opinions and written recommendations must be supported by reasonable factual assumptions and applicable legal authority. AI-generated analyses, projections, or legal conclusions should never be accepted at face value. When the reasoning behind an AI-generated response cannot be verified, tax professionals must independently confirm the facts, research the applicable authorities, and validate the conclusions before relying on the information. AI should be viewed as an effective research assistant and drafting tool—not as the final authority for tax advice.
These principles become even more important in State and Local Tax (SALT), where each jurisdiction maintains its own statutes, regulations, administrative guidance, and judicial precedent. Unlike federal tax, there is no single set of rules. A conclusion that is accurate in one state may be entirely incorrect in another, making experienced state tax analysis indispensable.
2026 Property Tax Open Roll Dates for Louisiana Parishes
Advantous Consulting is tracking the publication of 2025 Louisiana parish property tax open roll dates to help taxpayers stay informed of important assessment review deadlines.
The graphic below provides the most up-to-date open roll dates that have been announced by each parish. Because these dates are released on a rolling basis, we will continue to update this resource as additional information becomes available.
We encourage you to check back regularly for the latest updates. If you have questions about a parish’s open roll period, assessment review process, or would like assistance evaluating your property tax assessments, please reach out to our Property Tax team. We’re here to help you navigate the process and identify opportunities to ensure your assessments are accurate.
Multistate Legislative Roundup: Q2 2026 Tax Developments
As the second quarter of 2026 drew to a close, state legislatures continued to build on many of the tax policy trends that emerged earlier in the year. While the first quarter was largely characterized by efforts to reduce income tax burdens, provide property tax relief, and modernize state tax systems, the second quarter saw states begin implementing those priorities through enacted legislation and significant pending proposals.
Setting Budgets and Tax Rates in Texas
As the second quarter comes to a close, attention in the property tax industry shifts from the assessment phase of the property tax calendar to the budget and tax rate adoption phase, which ultimately impacts property tax bills issued at the end of the year. Local taxing jurisdictions rely on property tax rates to fund their annual budgets. While assessed property values often receive the most attention from taxpayers, tax rates established by local taxing authorities can have an equally significant effect on the final tax bill and are frequently overlooked by those outside the property tax profession.