Jon Block represents and advises clients with Maine, New Hampshire, and Massachusetts tax problems. Jon litigates tax cases at the administrative level and through all levels of the court system, advises clients on transactional and multistate tax issues, obtains advance rulings for clients, and does a substantial amount of legislative and government relations work in the tax area. Jon's substantive expertise in state and local tax encompasses corporate and individual income tax, business profits tax, sales and use tax, property tax, excise tax, transfer tax, and other state and local taxes. Jon also advises expanding and relocating companies on taking maximum advantage of available tax and economic development incentives. Jon's client base includes large, medium and small businesses as well as individuals.
Jon has been integrally involved with designing, drafting, and enacting many of Maine's tax exemptions and economic development programs, and works hard to keep many of these programs on the books. Jon is also the state's leading expert on domicile and residency issues involving individual taxpayers.
- 2022: The Best Lawyers in America® “Lawyer of the Year” in Maine for Tax Law
- Appointed by Maine’s governor to serve on the Board of the Finance Authority of Maine
- Serves on Board of Advisors to New England State and Local Tax Forum
- Recognized by The Best Lawyers in America® for Tax Law since 2005
- Rated AV® Preeminent™ by Martindale-Hubbell and is a recognized leader in his field
- Frequent speaker on state and local tax topics
- Recently challenged property tax assessments for manufacturing plants, a casino, a multistate pipeline, a federal superfund site, electrical generating plants, a real estate developer and major electric and gas utilities
- Overturned denial of property tax exemption for religious summer camp. Marist Brothers of New Hampshire v. Town of Effingham, 195 A.3d 90 (NH 2018)
- Successfully challenged Maine's sales tax on aircraft owned by nonresidents, winning a reversal in the Maine Supreme Court. Blue Yonder LLC v. State Tax Assessor, 2011 ME 49. Following this case, helped to secure legislation exempting all aircraft and aircraft parts from Maine sales and use tax
- Numerous cases in New Hampshire involving major transfer tax disputes, business profits tax issues, reasonable compensation, and property tax matters
- Successfully obtained domicile rulings for dozens of individuals
- Regularly represents industries and individual businesses on tax issues before the Maine legislature. Recent examples include a group of Maine's largest manufacturers, aircraft services companies, and an energy company
- Regularly represents the Maine Society of Certified Public Accountants on legislative matters
- Helped numerous companies take advantage of Maine economic development incentives, such as Pine Tree Zones, Business Equipment Tax Exemptions, sales tax exemptions and income tax credits