A report from the Detroit Free Press. "The big tax question of the year: Will you get a super-sized refund or suddenly discover that you're going to end up writing one monster check? Taxpayers are getting their first look at how the new tax overhaul hits their pocketbooks when they file their 2018 federal income tax returns. The devil involving those deductions, such as those for property taxes and state income taxes, is in the details."

"A Novi homeowner told me he was shocked when he was smacked with having to write a big check to pay his tax bill after he completed his 2018 tax return. He owes more than $3,000 when typically he received roughly a $4,000 refund in the past."

"The couple in their 50s both have jobs and receive W-2s to report their wages. They pay about $9,000 in state income taxes and another $10,000 or so for property taxes on their Novi condo. Their children are older and don't qualify for any child tax credit."

"The homeowner told me that he understood there was a $10,000 limit on how much one could deduct for property taxes on the federal return, after the major tax overhaul. What he didn't know: The $10,000 cap includes much more than property taxes. The limit also impacts how much the couple can deduct when it came to what they paid for state income taxes. Together, what would have been more than a $19,000 deduction was limited to $10,000."

"Many homeowners who itemize need to dig a little deeper into what's known as the new SALT tax cap — the state and local tax deduction. The limit covers how much you can deduct when it comes to property taxes, state and local income taxes, and sales tax, even license plates on cars in some states, such as Michigan, said Leon LaBrecque, chief growth officer for Sequoia Financial Group in Troy."

"'I'm a good example,' LaBrecque said. 'I pay a lot of Michigan income taxes, plus property taxes on two houses, plus license plates.' Add all those taxes up, including the real estate taxes paid on his cottage, and he's well over the new $10,000 limit for deductions."

"Where people can run up against this limit: A larger property tax bill; a higher-income household; double-income W-2; multiple homes, like a cottage, LaBrecque said. For example, a Michigan couple making $150,000 in income would pay around $6,500 in Michigan state income taxes. A home with a value of $165,500 might involve property taxes of $2,500 or higher in Michigan. And then state license tabs on a couple of cars (listed on Schedule A for those who itemize as 'personal property taxes') could be $300 or $350."

"We heard much about how some taxpayers would be hard hit by the cap in high-property tax states, such as New York, New Jersey and Connecticut. But residents in Michigan are getting hit too, for various reasons."

"'The vast majority of my clients are getting clipped due to the SALT ceiling,' said George W. Smith, a certified public accountant with his own firm in Southfield. The ones getting hit often have higher earnings and possibly a second home, such as a cottage or a vacation home, he said."

"One client has a vacation home on the Chesapeake Bay along the East Coast and will lose about $20,000 in state and local tax deductions. She is single and will pay about $4,800 in income taxes."

"The impact on the bottom line of the tax return, though, depends on whether they might no longer need to itemize because they can take advantage of the new standard deduction of $12,000 for singles and $24,000 for married couples filing a joint return. 'Some are benefiting from that regardless of the SALT cap,' Smith said."

"Since the old tax rules no longer apply, your tax bill — and your tax refund — may not look anything close to what it did last year. Most households will see some tax cuts, thanks to a lower tax rates and a higher standard deduction, which is nearly double what was used for 2017 tax returns."

"Nearly 65 percent of tax filers will see a tax cut overall and pay less for their 2018 individual income taxes than in the past under the old rules. The average tax savings would be about $2,180 for that group, according to the nonpartisan Tax Policy Center in Washington, D.C About 6 percent are expected to pay more. The average tax increase would be $2,760. And 29 percent would see no change."

The Wall Street Journal. "Northeast states governed by Democrats are blaming recent revenue shortfalls on the 2017 federal tax law and its changes to the deductibility of state and local taxes. New York Gov. Andrew Cuomo and New Jersey Gov. Phil Murphy have both regularly attacked the provision of the tax overhaul that capped the deductibility of state and local taxes, or SALT, at $10,000."

"In high-cost areas like New York City and suburbs throughout the tri-state region, state income and local property taxes regularly exceed the cap and can no longer be fully deducted. During a Monday press conference, Mr. Cuomo said wealthy individuals living in these areas were either moving or shifting their official residence to lower-tax states, causing the shortfall."

"'SALT was an economic civil war,' Mr. Cuomo said. 'It literally restructured the economy to help red states at the cost of blue states. That’s exactly what it did. It was a diabolical, political maneuver.'"