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Property Taxation in New Zealand
Documentos de trabajoDiciembre 2002William J. McCluskey, with Arthur Grimes and Jason TimminsSince European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...
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Property Taxation and Current Use Assessment
A Theoretical NoteDocumentos de trabajoDiciembre 2002Richard W. England and Robert D. MohrThis paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...
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Preparing to Pilot Land Value Taxation in Britain
Documentos de trabajoEnero 2002Anthony VickersThis was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...
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Rethinking the Administrative Structure of Indiana’s Property Tax System
Documentos de trabajoEnero 2002Jeff Wuensch and Frank KellySince the 1998 landmark decision by the Indiana State Supreme Court overturning the state’s assessment manuals, several significant steps have been taken by the state to meet the constitutional...
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Editing and Verifying Sales Disclosure Forms in Indiana
A PrimerDocumentos de trabajoEnero 2002Jeff Wuensch, Frank Kelly, and Lana BousmanThe sales disclosure form has evolved into an integral part of the real property assessment system in Indiana. Originally created in 1993 to study the fiscal impact of moving to a market-derived...
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Current Value Assessment in the Greater Toronto Area
Impacts and Policy ImplicationsDocumentos de trabajoDiciembre 2001David P. Amborski and James H. MarsThe political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...
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Valuing Land and Improvements
State Laws and Local Government PracticesDocumentos de trabajoJulio 2002David Brunori and Jennifer CarrThis project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...
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Land Value Taxation in South Korea
Documentos de trabajoAbril 2001Younghoon RoThis case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...
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The Adoption and Repeal of the Two Rate Property Tax in Amsterdam, New York
Documentos de trabajoEnero 1998Donald J. ReebThe two rate form of the property tax, a tax in which buildings are taxed at a lower rate than land, is an existing form of the property tax proposed by Henry George. The two rate tax has been...
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Measuring Use Value Assessment Tax Expenditures
Documentos de trabajoEnero 1998Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...
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