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1. Strengthening the Local Property Tax

   The Need for a Property Tax Expenditure Budget
   Documentos de trabajo
   Agosto 2011
   Katrina D. Connolly and Michael E. Bell

   The property tax is the most important source of local revenue. But while it is widely believed to be fair, efficient, and simple to administer, in practice it has begun to drift from these ideals....

2. A Guide to the Structure of Property Tax Abatements in the United States

   Documentos de trabajo
   Noviembre 2002
   John L. Mikesell, C. Kurt Zorn, Esteban Dalehite, and Sung-Jin Park

   Property tax abatements—full or partial relief from property tax for certain property parcels—constitute an integral component of many state and local economic development programs....

3. Property Taxes for Local Finance

   Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)
   Documentos de trabajo
   Enero 2009
   Ronald C. Fisher

   Although property taxes continue to be one of the fundamental fiscal foundations for local government in the U.S., they also remain exceptionally controversial (even among taxes). The political or...

4. California’s Parcel Tax

   Documentos de trabajo
   Septiembre 2014
   Jon Sonstelie

   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...

5. Measuring the Impacts of Tax and Expenditure Limits on Public School Finance in Colorado

   Documentos de trabajo
   Agosto 2015
   Phyllis Resnick, Charles Brown, and Deborah Godshall

   This research explores the effect of tax and expenditure limitations, especially the Taxpayer’s Bill of Rights (TABOR), on school finance in Colorado. It quantifies the distributional and...

6. TIF at a Turning Point

   Defining Debt Down
   Documentos de trabajo
   Mayo 2011
   Joan Youngman

   Tax increment financing (TIF) is the most important fiscal instrument for local development initiatives in this country. However, in many cases its growth has been accompanied by “moral hazard...

7. What Happens When a Large City Doesn't Have a Property Tax But Attempts to Enact One

   A Case Study of Mesa Arizona
   Documentos de trabajo
   Abril 2007
   Jeffrey I. Chapman

   Mesa, a city with a population of approximately 450,000, is the largest city in the United States without a property tax. It has also grown very rapidly in the last 25 years, although now its growth...