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Erosion of the Property Tax Base

Author: Nancy Y. Augustine

Publisher:

Published: 2009

Total Pages: 372

ISBN-13:

Increased reliance on residential property to generate tax revenue and soaring property values in many parts of the country have placed pressure on local officials to respond to concerns about higher property taxes. The result has been erosion of the property tax base through a variety of policies designed to relieve residential property tax burdens through exemptions or abatements. The chapters in this book provide analyses of recent property tax trends, examine several responses to the increasing importance of residential property, estimate the extent of property tax base erosion and its effects, and consider other related topics. The erosion of the property tax base raises serious concerns about the future health of our federal system of government and the continued ability of local governments to protect what de Tocqueville called America's passion for popular sovereignty. This book is a result of the ongoing collaboration between the Lincoln Institute of Land Policy and the George Washington Institute of Public Policy presents the findings from the 2007 inaugural Property Tax Roundtable.

Detroit and the Property Tax

Author: Gary Sands

Publisher:

Published: 2015

Total Pages: 0

ISBN-13: 9781558443419

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This report outlines the problems underlying the erosion of Detroit's property tax base--a factor that contributed to the city's bankruptcy in 2013. It offers recommendations for reform at the local and state level, as well as insight and analysis to help policy makers across the country protect their communities from economic decline.

Property Taxes and Tax Revolts

Author: Arthur O'Sullivan

Publisher: Cambridge University Press

Published: 1995-01-27

Total Pages: 170

ISBN-13: 0521461596

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Property tax revolts have occurred both in the United States and abroad. This book examines the causes and consequences of such revolts with a special focus on the California experience with Proposition 13. The work examines the consequences of property tax limitations for public finance with a detailed analysis of the tax system put into place in California. New theoretical approaches and new evidence from a comprehensive empirical study are used to highlight the equity and efficiency of property tax systems. Since property taxes are the primary source of revenue for local governments, the book compares and contrasts the experiences of several states with regard to the evolution of local government following property tax limitations. Finally, the book considers alternatives for reform and lessons to avoid future tax conflicts of this kind.

The Property Tax in a Changing Environment

Author: United States. Advisory Commission on Intergovernmental Relations

Publisher:

Published: 1974

Total Pages: 316

ISBN-13:

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The Property Tax and Local Autonomy

Author: Michael E. Bell

Publisher: Lincoln Inst of Land Policy

Published: 2010

Total Pages: 299

ISBN-13: 9781558442061

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This book examines the issues and consequences of a declining property tax base with respect to local government autonomy. Some of the nation's leading scholars provide their views on how the property tax effects intergovernmental relations, local autonomy, and education finance. --from publisher description

Property Tax Assessment Limits

Author: Mark Haveman

Publisher:

Published: 2008

Total Pages: 0

ISBN-13: 9781558441675

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This policy focus report examines options that exist for timely and efficient aid to needy taxpayers, including circuit breaker programs that reduce taxes based on income level; truth in taxation measures; deferral options on property tax payments; partial exemptions on owner-occupied or homestead properties; and classified tax rates.

Property Tax in BRICS Megacities

Author: Marco Salm

Publisher: Springer

Published: 2017-08-25

Total Pages: 220

ISBN-13: 331962671X

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The overall objective of the book is to holistically assess the property tax systems in BRICS megacities. As megacities play a vital role within their respective countries – economically, administratively, and from a human development perspective – they experience the costs and benefits of urbanization simultaneously with major investment needs, rising poverty, and increasing congestion and pollution levels in the context of limited financial resources, raising the question for a suitable decentralized funding source. This book highlights the property tax as a means to help further improve the financial sustainability of megacities, the reliability and quality of their services, and megacities’ contribution to supporting economic growth.