Documentos de trabajo
PDF | Free | 29 pages
Descargar PDF

California’s Parcel Tax

Jon Sonstelie

Septiembre 2014, inglés

Because of limitations on property tax revenue, many local governments in California levy a parcel tax. Like the property tax, a parcel tax is imposed on parcels of real property. Unlike the property tax, however, a parcel tax is not based on the value of real property. The simplest parcel tax is a flat tax, a tax that does not vary with the size, improvements, or use of a parcel.

This paper reviews the origins of the parcel tax and the use of that tax by California cities, school districts, and special districts. It also considers conditions on the structure of a parcel tax that would make it a reasonable source of local revenue.

Keywords: Property Taxation, Henry George


Henry George, tributación del valor del suelo, gobierno local, tributación inmobilaria, finanzas públicas