the last assignment

The Last Assignment (2014) Stream and Watch Online

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Looking to feast your eyes on ' The Last Assignment ' in the comfort of your own home? Discovering a streaming service to buy, rent, download, or view the Renee S. Warren Peoples-directed movie via subscription can be challenging, so we here at Moviefone want to take the pressure off. We've listed a number of streaming and cable services - including rental, purchase, and subscription alternatives - along with the availability of 'The Last Assignment' on each platform when they are available. Now, before we get into the nitty-gritty of how you can watch 'The Last Assignment' right now, here are some finer points about the Maverick Entertainment Group action flick. Released January 1st, 2014, 'The Last Assignment' stars Courtney Nichole , Derex Moore , Troy Bland , Embri Ocha The movie has a runtime of about 1 hr 19 min, and received a user score of 20 (out of 100) on TMDb, which put together reviews from 1 knowledgeable users. You probably already know what the movie's about, but just in case... Here's the plot: "When a government assassin is asked to do one last hit before retiring for good he finds himself befriending the target and falling in love with the targets wife and sister" 'The Last Assignment' is currently available to rent, purchase, or stream via subscription on Amazon Video, Peacock, Plex Player, Peacock Premium , The Roku Channel, Plex, VUDU Free, Tubi TV, FILMRISE, Vudu, and Pluto TV .

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The Last Assignment

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Bobby Peoples

Renee S. Warren Peoples

Courtney Nichole

Shelly Steele

Derex Moore

Richard Williams

Omar Steele

Robin Steele

The Last Assignment

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Jonathan and Mark's latest assignment involves Harold, an errant angel who's been on probation for two centuries because in spreading happiness he's forever breaking the rules.

Episode Details [ ]

Michael Landon as Jonathan Smith ​

Victor French as Mark Gordon ​

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MLB Trade Rumors

White Sox Designate Danny Mendick For Assignment

By Darragh McDonald | July 17, 2024 at 4:10pm CDT

The White Sox announced that they have signed infielder Nick Senzel , a move that was reported last night. To make room for Senzel, they designated infielder Danny Mendick for assignment. They also optioned infielder Lenyn Sosa , leaving a roster spot open. James Fegan of Sox Machine suggests on X that Yoán Moncada could take that spot, though that’s not confirmed as of now.

Mendick, 30, signed a minor league deal with the Sox and was added to the club’s roster in late April. He has appeared in 47 games for the Sox, stepping to the plate 141 times. Unfortunately, he has hit just .197/.243/.318 this year. He has struck out in 24.8% of his plate appearances while walking at a 4.3% clip, with both of those being subpar.

This is his sixth straight major league season, with most of his offensive output being fairly uninspiring. He had a nice flash of brilliance in 2022, slashing .289/.343/.443, but that season was cut short when he suffered a torn ACL after 31 games. Overall, he has a .232/.286/.346 batting line and 76 wRC+ in 656 career plate appearances.

He has now been nudged of Chicago’s roster and they will have some time to try to work out the next steps, whether that’s a trade or trying to pass Mendick. DFA limbo can last as long as a week but the waiver process takes 48 hours, so any possibility of a trade will have to be explored in the next five days. Though with Mendick’s performance this year, interest is likely to be muted anyhow.

He can at least provide clubs with defensive versatility. He has played second and third base this year and also has some work at shortstop and in the outfield on his track record. He hasn’t been much of a base-stealer in his career but has swiped six bags without being caught this season. Mendick has an option and can therefore be kept in the minors if any club gives him a 40-man roster spot. If he passes through waivers unclaimed, he will have the right to elect free agency, both because he has a previous career outright and because he has more than three years of service time.

25 Comments

Oh goody Moncada is coming back to do his Anthony Rendon impression. Woo Hoo!

Probably worse than Rendon in some aspects. Moncada will make some frustrating plays either fielding or running the bases. Rendon just gets hurt a lot.

Too bad. Mendick was a pretty good player until he tore up his leg and was sent packing. Glad Moncada is coming back at least until he…

If he does stay in the lineup, it’s probably going to be subpar hitting, with a touch of asinine baserunning and fielding mistakes.

If Moncada can stay healthy for a week and hit above .200 he will join Kopech, Fedde, Pham, DeJung, Brebbia and probably Crochet and Robert. All those guys will be somewhere else by the deadline and hopefully Getz concentrates on bringing in guys who can actually drive in some runs.

Not with a 25 million dollar price tag and 5 million dollar buyout for next year which the other team would have to pay.He’s not getting moved besides nobody would want him anyway. The Cubs can’t move Smyly and he’s only worth half of 11 million.

My guess is the Sox pay most of that but not all and land a lower tier prospect. Moncada is not necessarily a rental in that there is a team option and he had a nice finish to last year. He just can’t stay healthy but with no guaranteed money for him after this year I would not be surprised to see some decent offense leading to a deal

My guess is Moncada isn’t traded. Eloy probably isn’t either. Both will get put on waivers at the end of August hoping someone needs them enough to pick up the rest of the contracts.

The Cubs can certainly use an upgrade at 3B. Yoan Moncada is a very proficient defender at the hot corner and is tyoically a better overall hitter than either Christopher Morel, Patrick Wisdom or Nick Madrigal when healthy an playing regularly.

Perhaps the city rivals can work out a deal that helps both teams shed some salary, give the Cubs a better 3B option and perhaps a bullpen arm while providing the White Sox with some prospect capital. I could envision a multi player blockbuster involving Moncada, utility infielder Nicky Lopez and a reliever like Michael Kopech or John Brebia heading north with the White Sox taking on Smyly’s remaining contract and 2025 option while securing a lottery pick prospect or two.

That’s a creative trade proposal I give you that. But just keeping things simple; The Cubs should hamer out a deal for only Kopech.

Maybe you missed the part where the Cubs are only 3 million under the tax. Yeah that’s happening..

23 hours ago

The same Kopech that has eight saves, eight blown saves and seven losses? He needs to go back to the rotation and see if he can be made into a serviceable fifth starter. He’s not a closer but is a choker.

I like your optimism, but I just don’t think there’ll be time before the deadline for Moncada to prove to anyone that he’s worth a prospect (at $24M salary). If the Sox agreed to cover most of that, they could get a lottery ticket, but we all know they won’t do that.

I don’t love Senzel, but this move makes sense.

Dude, I’ve often wondered how bad it sucks getting cut from the worst team in the majors

Aww man I rather enjoy watching Mendick.

He’s got a collection of videos on pornhub for you then

Yoan Moncada might be nearing a return with Lenyn Sosa being optioned to AAA as part of the roster shuffling. Sosa will likely be back once Paul DeJong is traded by the July 30th trade deadline.

Musical chairs continues with this White Sox team…

Don’t google his last name. I am now traumatized.

How bad must you feel if even the White Sox don’t want you?

“White Sox don’t want you”…That’s when it’s time to check your apartment lease, update the resume and get ready to use that college degree you (hopefully)earned in school.

Maldonaldo also got DFA’d too. They’ll probably call up Perez or Robinson.

And the hobo train keeps rolling.

I get Mendick mixed up with Senzel and vice versa, not sure why.

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Trump target of assassination attempt; says he was shot in ear at rally

BUTLER, Pa. — Former President Donald Trump was injured in an assassination attempt Saturday when a gunman opened fire at his campaign rally, killing one spectator and bloodying Trump’s ear.

The shooter, who appeared to take an elevated position on a rooftop outside the venue, is dead. Another two spectators were critically injured. Trump’s campaign said he was safe.

The FBI identified the shooter as 20-year-old Thomas Matthew Crooks of Bethel Park, Pennsylvania. A motive was not immediately clear.

In a harrowing and chaotic scene, Trump was about six minutes into his remarks in western Pennsylvania when pops of gunfire rang out. The Republican presidential contender grabbed his right ear and then got to the floor, where he was immediately swarmed by Secret Service agents who piled on top of him to protect him.

The agents then helped Trump to his feet, surrounded him and rushed him offstage to a waiting vehicle. Trump — with blood on the side of his head and ear — repeatedly pumped his fist in the air and waved as the crowd cheered.

Trump said in a post on Truth Social about 2½ hours later that a bullet “pierced the upper part of my right ear.”

“I knew immediately that something was wrong in that I heard a whizzing sound, shots, and immediately felt the bullet ripping through the skin,” Trump wrote. “Much bleeding took place, so I realized then what was happening.”

Trump thanked law enforcement in his online statement and extended condolences to the families of the people killed and injured.

“It is incredible that such an act can take place in our Country,” he wrote.

The shots were fired from outside the Secret Service security perimeter for the rally, according to three senior U.S. law enforcement officials.

Reporters saw smoke and heard what they initially thought were fireworks before everyone ducked and law enforcement encircled Trump.

Screams rang out from the audience as the scene unfolded.

Pennsylvania Gov. Josh Shapiro said in a statement shortly after 11 p.m. that Trump “has now left the Butler area.”

Follow live updates on the Trump rally shooting

A doctor attending the event told NBC News that he saw a man suffer a gunshot wound to the head and helped carry him from the site of the rally. Speaking in a parking lot near the event, a mother and her son who were attending the rally told NBC News that they saw people in the crowd who were injured and carried away. And in the hours after the shooting, Rep. Ronny Jackson, R-Texas, said in an interview on Fox News that his nephew was grazed on his neck by a bullet at the rally.

People remained at the scene for 10 to 15 minutes after Trump was taken away, after which they were told it was an active crime scene and all attendees were escorted out.

Trump spokesperson Steven Cheung said Trump “thanks law enforcement and first responders for their quick action during this heinous act.”

“He is fine and is being checked out at a local medical facility,” Cheung said. “More details will follow.”

Trump senior advisers and leaders of the Republican National Committee released a statement later Saturday night saying that the former president “looks forward to joining you all in Milwaukee as we proceed with our convention to nominate him to serve as the 47th President of the United States.”

The Republican National Convention, where Trump is set to officially become the GOP presidential nominee, is set to begin on Monday.

FBI leads investigation

The FBI is leading the investigation into the shooting, according to a statement from the bureau. Agents are working alongside the Secret Service, as well as state and local law enforcement, and they are treating the rally site as an active crime scene, officials said at the press conference late Saturday night.

Law enforcement used DNA to help confirm the suspect’s identity, as he did not have identification on him during the shooting, FBI Special Agent Kevin Rojek said at the press conference in Butler, without identifying Crooks.

In the aftermath of the shooting, the FBI deployed investigative agents, bomb technicians and evidence response personnel.

Rojek asked that witnesses to the shooting contact the FBI.

There is no sign that the attack has any link to a foreign actor, a U.S. official said earlier on Saturday.

House Speaker Mike Johnson, R-La., said in a statement on X that he has been briefed by law enforcement. He condemned the attack as a “horrific act of political violence at a peaceful campaign rally,” saying it “has no place in this country and should be unanimously and forcefully condemned.”

Johnson said in a later post that the House would conduct a “full investigation of the tragic events today.”

House Oversight Committee Chair James Comer, R-Ky., said in a statement on X that he was “calling on Secret Service Director Kimberly Cheatle to appear for a hearing.”

In a letter to Cheatle, Comer requested that she voluntarily appear at a committee hearing on July 22.

Biden, political world react

President Joe Biden spoke with Trump later on Saturday, according to a White House official. He also spoke with Shapiro and Butler Mayor Bob Dandoy. 

In remarks delivered from Delaware, Biden called the attack “sick” and thanked law enforcement in remarks delivered on camera.

“There’s no place in America for this kind of violence. It’s sick. It’s sick,” Biden said. “It’s one of the reasons why we have to unite this country. We cannot allow for this to be happening.”

“Everybody must condemn it,” Biden added.

Asked by a reporter whether he believed that the attack on Trump was an assassination attempt, Biden responded that he didn’t “know enough” to say at the time.

“I have an opinion, but I don’t have any facts,” he said, adding that he wanted to gather all of the facts first.

Biden also said in a statement that he is praying for Trump. He said he has been briefed on the shooting.

“I’m grateful to hear that he’s safe and doing well. I’m praying for him and his family and for all those who were at the rally, as we await further information,” Biden’s statement said. “Jill and I are grateful to the Secret Service for getting him to safety. There’s no place for this kind of violence in America. We must unite as one nation to condemn it.”

Biden learned about the attack when he was coming out of church services, according to a person familiar with the timeline of events. He wanted to address the nation as soon as he was fully briefed, the source added.

Vice President Kamala Harris has also been briefed, she said in a statement.

She said she her husband, Doug Emhoff, “are relieved that he is not seriously injured. We are praying for him, his family, and all those who have been injured and impacted by this senseless shooting.”

She added that “violence such as this has no place in our nation,” urging everyone to “condemn this abhorrent act.”

In the minutes after the incident unfolded, politicians began posting on social media that they were praying for Trump, including three vice presidential contenders, Sen. JD Vance , R-Ohio, Sen. Marco Rubio , R-Fla., and North Dakota Gov. Doug Burgum .

Donald Trump Jr., one of the former president’s children, wrote on X that his father will “never stop fighting to Save America.” His message was accompanied by a photo of his father pumping his fist with blood on his face.

Democratic leaders also released statements expressing horror.

“I am horrified by what happened at the Trump rally in Pennsylvania and relieved that former President Trump is safe,” Senate Majority Leader Chuck Schumer, D-N.Y., said o n X . “Political violence has no place in our country.”

Shapiro, Pennsylvania’s Democratic governor, condemned the attack on X, as well.

“Violence targeted at any political party or political leader is absolutely unacceptable,” Shapiro said . “It has no place in Pennsylvania or the United States.”

Shapiro added that he has been briefed on the situation and that state police were on the scene, working with federal and local partners.

Independent presidential candidate Robert F. Kennedy Jr. urged Americans to pray for Trump.

“Now is the time for every American who loves our country to step back from the division, renounce all violence, and unite in prayer for President Trump and his family,” Kennedy said .

Former Rep. Gabby Giffords, D-Ariz., who was shot in 2011, released a statement condemning political violence.

“Political violence is terrifying. I know,” she said. “I’m holding former president Trump, and all those affected by today’s indefensible act of violence in my heart. Political violence is un-American and is never acceptable — never.”

House Majority Leader Steve Scalise, R-La., who was shot and injured in 2017 when a gunman opened fire on Republicans during a baseball practice, condemned “incendiary rhetoric” ahead of the attack about a second Trump term being a threat to the country.

“That incendiary rhetoric needs to stop, because all it takes is one person who’s just unhinged to hear that and go act on it, and think that that’s their signal to go take somebody out,” Scalise said during a Fox News interview.

Trump’s campaign is in a “complete communications lockdown,” according to a message sent to staff members by James Blair, the political director for the Trump campaign and the Republican National Committee.

“Everything is OK,” Blair wrote. “We have no details to share at this time but will follow up soon with more information.”

A Biden campaign official told NBC News that the campaign is also “pausing all outbound communications and working to pull down our television ads as quickly as possible.”

This is a breaking news story and will continue to be updated.

Dasha Burns and Jake Traylor are reporting from Butler, Pa.; Megan Lebowitz from Washington, D.C.; and Chloe Atkins, Tom Winter and Jonathan Dienst from New York City.

Dasha Burns is a correspondent for NBC News.

Jake Traylor is a 2024 NBC News campaign embed.

Megan Lebowitz is a politics reporter for NBC News.

Chloe Atkins reports for the NBC News Investigative Unit, based in New York. She frequently covers crime and courts, as well as the intersection of reproductive health, politics and policy.

Tom Winter is a New York-based correspondent covering crime, courts, terrorism and financial fraud on the East Coast for the NBC News Investigative Unit.

Jonathan Dienst is chief justice contributor for NBC News and chief investigative reporter for WNBC-TV in New York.

Opinion: Judge Aileen Cannon is flat-out wrong, again

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Judge Aileen Cannon’s stunning ruling dismissing the federal indictment against Donald Trump for mishandling classified documents is just wrong as a matter of constitutional law, but it can be easily overcome.

Cannon held that it is unconstitutional to have a special counsel appointed by the attorney general to handle a prosecution unless there is a specific law authorizing it. The simple solution is for Atty. Gen. Merrick Garland to treat the classified documents case as a crime like any other, one that doesn’t require a special counsel. He can direct a United States attorney to immediately refile the case in federal court, and under Cannon’s reasoning there would be no constitutional problems.

Federal judge dismisses Trump classified documents case

The judge presiding over the case has dismissed the prosecution because of concerns over the appointment of Jack Smith, the prosecutor who brought the case.

July 15, 2024

From the outset, Cannon, who was appointed to the federal district court bench by Trump, has handled the case in a way that seemed designed to protect him. For example, earlier she ruled that a higher standard had to be met to justify a search warrant for a former president. The federal court of appeals reversed this and said that the same standards apply under the 4th Amendment to everyone.

In addition to saying that that the attorney general cannot appoint a special counsel and protect the counsel from removal, Judge Cannon also said that it is impermissible for the Department of Justice to fund a special counsel on an ongoing basis.

Judge Cannon’s decision on Monday is flat-out wrong because it is inconsistent with U.S. Supreme Court precedents and the rulings of many other courts.

World & Nation

Dismissal of Trump classified documents case was the goal of Justice Thomas, other conservatives

The Supreme Court’s conservatives are likely to agree with the judge’s ruling in dismissing Trump’s special prosecutor

The crucial problem is that under Article II of the Constitution, the attorney general, like all Cabinet officials, can appoint “inferior officers” and can provide funding for them. Statutes give each Cabinet head broad authority to make these appointments.

The Supreme Court said all this explicitly in United States vs. Nixon in 1974. A unanimous Supreme Court declared, “Congress has also vested in [the attorney general] the power to appoint subordinate officers to assist him in the discharge of his duties.” The court explicitly held that the attorney general could appoint a special prosecutor to investigate offenses arising out of the 1972 presidential election and allegations involving President Nixon.

Cannon said that this was just “dicta” from the Supreme Court, language unnecessary to its holding, and that she was not bound by it. Quite the contrary, if the Supreme Court had come to Cannon’s conclusion, it would have had to dismiss the case before it.

Opinion: The Supreme Court’s purely ideological reasoning will change our lives

The homelessness and ‘Chevron deference’ Supreme Court decisions change law for the worse. They never would have happened if Hillary Clinton had won in 2016.

June 28, 2024

The United States Court of Appeals for the District of Columbia repeatedly has addressed this issue and come to exactly the opposite conclusion as Cannon.

In 1987, there was a constitutional challenge to the special counsel investigating the Iran-Contra scandal during the Reagan administration. The federal court of appeals said: “We have no difficulty concluding that the Attorney General possessed the statutory authority to create the Office of Independent Counsel: Iran/Contra and to convey to it the ‘investigative and prosecutorial functions and powers’ described in ... the regulation. ... While [the specific statutes] do not explicitly authorize the Attorney General to create an Office of Independent Counsel virtually free of ongoing supervision, we read them as accommodating the delegation at issue here.”

In 2019, much the same challenge was brought to special counsel Robert S. Mueller III’s investigation of Russian interference in the 2016 presidential election. Once more, the federal court of appeals said the attorney general had the authority to make and fund the appointment. And just last year, a federal court rejected the same constitutional challenge to the special counsel who was prosecuting Hunter Biden. Cannon’s ruling just says she thinks these courts were wrong.

Litman: After the Supreme Court’s immunity ruling, can Donald Trump still be tried for Jan. 6?

The conservative justices granted presidents broad protection for official acts. That appears to include much of the conduct in the federal Jan. 6 indictment.

July 1, 2024

Cannon also contends that the Justice Department cannot fund a special counsel on an ongoing basis. Every department has discretion over a good deal of its budget. In fact, just this past term, the Supreme Court upheld the constitutionality of the Consumer Protection Financial Bureau and stressed the flexibility the Constitution provides in providing funding to federal activities.

What makes Cannon’s ruling dangerous is that it would eliminate a crucial tool to allow Justice Department prosecutions that have independence, and the appearance of independence, from political control, given that the attorney general is a presidential appointee.

Opinion: From legal bribery to Trump’s immunity, a dark theme ran through the Supreme Court’s term

The justices facilitated government and corporate corruption by weakening laws and regulations affecting the environment, finance, public officials and more.

July 12, 2024

After Watergate, Congress passed the Ethics in Government Act to create special prosecutors who could be removed only for cause and who were completely independent of the attorney general. The Supreme Court, in 1988, upheld the constitutionality of this statute. But after several lengthy investigations, including the Whitewater investigation of President Clinton, the act was allowed to lapse and was not renewed.

A new mechanism was created to allow independent investigations but with more accountability. The attorney general appoints special counsels and by internal Justice Department regulations assures them of independence. This provides public confidence in the investigation that would be lacking without that independence, which is particularly desirable when the person being investigated is a president or former president or one of their family members or a high-level government official. Because of the Article II powers, this mechanism, as much as the earlier law, is constitutional.

Special counsel Jack Smith could appeal Judge Cannon’s ruling to the United States Court of Appeals for the 11th Circuit. But that process will take months and it would ultimately likely go to the Supreme Court. The expeditious solution for this case is for Atty. Gen. Garland to have the Justice Department, through a U. S. attorney, refile the indictment against Trump. This would bypass Cannon’s problems with the special counsel.

Erwin Chemerinsky is a contributing writer to Opinion and dean of the UC Berkeley School of Law.

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Maryland Rent Control, DC Lease Assignment Tax, and Increased Indemnity Deed of Trust Threshold

Rent control laws continue to evolve in Montgomery and Prince George’s Counties. The rent control law enacted last year in Montgomery County will become effective once regulations are adopted. Our recent Alert discussed these proposed rent control regulations as well as the many issues that remain with these proposed regulations. In Prince George’s County, a new rent control bill has been introduced that is similar to the Montgomery County rent control law. The Prince George’s County rent control bill and other matters affecting real estate in the DMV area are discussed below.

Prince George’s County Rent Control Bill . On June 4, 2024, the Prince George’s County Council (Council) introduced CB 55-24, which includes many of the provisions and concepts included in the rent control law in Montgomery County. On June 18, 2024, the Council accepted several amendments to CB 55-24 including a lower rent cap for age restricted senior housing facilities, as well as vacancy control (i.e., limits on the re-rent rates on vacant units). The next public hearing on CB 55-24, is scheduled for July 16, 2024, at 1:30 pm. Council Member Ivey has stated that she wants CB 55-24 passed before the Council’s recess in August. If the Council enacts CB 55-24, as amended, the current temporary emergency rent cap of 3 percent will be replaced with a permanent rent cap equal to the lessor of (i) 3 percent plus the Consumer Price Index for All Urban Consumers for the Washington-Arlington-Alexandria Area (CPI-U), or (ii) 6 percent. In age-restricted senior housing facilities, a lower rent cap equal to the lessor of CPI-U or 4.5 percent will be applicable. New leases, as well as renewals, will be subject to rent caps with no exception for vacant units.

Similar to Montgomery County, if CB 55-24 is passed, a landlord that does not increase the rent by the full annual allowance, will be permitted to “bank” the difference and apply it to a new or renewed lease for the rental unit, but the total increase may not exceed 10 percent of the base rent. There are proposed exemptions for renovations and new construction – rental units will be exempt from rent control if they were constructed after January 1, 2000 or if the building was substantially renovated after January 1, 2000. Unlike Montgomery County, if CB 55-24 is passed, rent control in Prince George’s County becomes effective without the requirement for published regulations, except that certain provisions (such as banking and the substantial renovation exemption) do not take effect until the regulations become effective. The initially proposed rent caps, the lessor of 3 percent plus CPI-U or 6 percent and the age-restricted senior housing facility rent cap, would be in effect from October 17, 2024 until July 1, 2025. Adjustments to rent caps in subsequent years will be established by the Department of Permitting, Inspections, and Enforcement (DPIE) and become effective on July 1 of each year thereafter, with notice to the public of the new rent cap by May 1 of each year. CB 55-24 proposes that the Director of DPIE has until January 1, 2026 to adopt and publish rent control regulations, which would become effective 30 days after publication. Unlike the current temporary rent control law in Prince George’s County, there is no sunset provision applicable to CB 55-24. If it becomes law, it will remain in effect unless amended or repealed. We plan to continue to work with stakeholders impacted by rent control on potential legal or legislative solutions.

Montgomery County Expanded Right of First Refusal (ROFR) Regulations . As discussed in a previous Alert , the Montgomery County Council recently enacted Expedited Bill 38-23, which allows the Department of Housing and Community Affairs (DHCA) to assign ROFR rights to “qualified entities,” similar to the ROFR law in Prince George’s County. On June 14, 2024, DHCA provided proposed ROFR regulations to the Montgomery County Council for review and consideration. The proposed regulations establish the application process to become a “qualified entity,” and set the selection criteria for a qualified entity to become a DHCA assignee. Under the proposed regulations, a qualified entity applicant is required to (i) certify that it has complied with all housing laws, (ii) commit in writing to not disclose information received from DHCA, (iii) demonstrate expertise and experience in acquiring, owning, operating, managing, and developing rental and affordable housing, (iv) demonstrate a commitment to community engagement, (v) demonstrate other criteria DHCA may require, and (vi) be registered and licensed to do business in Maryland, and in good standing under Maryland law. In addition, ROFR assignees may only evict tenants for just cause and increase rents in accordance with the voluntary rent guidelines for 15 years, “unless the units are covered by other agreements that ensure long-term affordability of greater than 15 years or as otherwise required by law”. (The voluntary rent guidelines published by the County Executive in February 2024 currently limit rent increases to 2.6 percent per year). A designation as a “qualified entity” would only last three years before reapplication is necessary. The criteria to become a DHCA assignee includes, but is not limited to, (a) committing to preserve the current affordable housing units at or below 70 percent Area Median Income, (b) committing to create more affordable housing units, (c) funding amounts requested by the “qualified entity,” (d) funding availability, and (e) demonstrating that the “qualified entity” has expertise in acquiring, owning, managing, operating and developing rental and affordable housing. The Montgomery County Council has 60 days from June 14, 2024, to accept or reject the expanded ROFR regulations.

DC Lease Assignment Transfer and Recordation Tax Notice . On May 17, 2024, the DC Office of Taxation and Revenue (OTR) released a notice regarding the treatment of recordation and transfer taxes for an assignment of a lease. This notice comes after the MEPT St. Matthews, LLC v. District of Columbia, 297 A.3d 1094, 1099-1100 (DC 2023) decision, in which the DC Court of Appeals ruled the assignment of a lease is taxable in the same manner as a newly created lease. The Court of Appeals also ruled that the assignment of a lease may transfer other property interests and that the transfer of those other real property interests may be separately taxable. OTR’s latest notice sets forth OTR’s position that a lease or ground rent with a term of at least 30 years (including extensions) is taxable when initially created and at each subsequent assignment or transfer. When the extension of a lease is for a term of at least 30 years, the extension is also taxable. Calculation of the amount of transfer and recordation taxes will depend on whether other real property interests are assigned at the time the lease is transferred. When no other real property interest is transferred, the transfer and recordation taxes are based on the capitalized average annual rent and additional consideration for the lease assignment. When other real property interests are transferred with the lease assignment, each real property interest is considered taxable regardless of how the transaction is structured or effected. As each real property interest is considered taxable, the transfer and recordation taxes will be based on the consideration paid, or, if consideration is zero or nominal, the fair market value of the real property interests.

Maryland Increased Threshold for Indemnity Deeds of Trust . Effective July 1, 2024, the threshold for Maryland Recordation Tax (Recordation Tax) deferral on indemnity deeds of trust increased from $3,000,000 to $12,500,000. This increase applies statewide.

An indemnity deed of trust (IDOT) is a financing structure that was widely used for decades in Maryland to defer Recordation Tax on commercial real estate financing transactions. With an IDOT, the deed of trust is granted by a guarantor of the loan, not directly by the borrower. Under Maryland case law, the guarantor’s liability was considered to be a contingent liability until enforced. Prior to July 2012, Maryland did not require payment of Recordation Tax on an IDOT at the time of recording; instead, collection of Recordation Tax, if ever, was deferred until a default on the loan by the borrower, at which time the guarantor’s liability would be non-contingent. In 2012, the Maryland General Assembly limited availability of this deferral to IDOTs under $3,000,000.

As of July 1, 2024, the Recordation Tax deferral threshold for IDOTs increased from $3,000,000 to $12,500,000. This increase will make the Recordation Tax deferral for IDOTs available to a broader range of commercial real estate financing transactions. For more information and details on the application of the Recordation Tax deferral for IDOTs, please see our prior alert on this topic .

Related Posts

• National Rent Control, Prince George’s County Enacts New Rent Control, Montgomery County Poised to Adopt Regulations for Rent Control and ROFR Assignments, Rockville Rejects Rent Control, New Virginia Multifamily Laws
• Proposed Rent Control Regulations Under Review by the Montgomery County Council
• ROFR Law, HID Tax Abatement, Rent Control Laws and Regulations, and SCOTUS Update
• Maryland to Increase IDOT Exemption Threshold Effective July 1, 2024

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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