A Case Study of Mesa ArizonaDocumentos de trabajoAbril 2007Jeffrey 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...
Documentos de trabajoAbril 2006Richard Almy
The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...
Unanticipated Improvements in Property Tax UniformityDocumentos de trabajoJunio 2005Gary C. Cornia and Lawrence C. Walters
This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...
Evidence from New ZealandDocumentos de trabajoJulio 2004Suzi Kerr, Andrew Aitken, and Arthur Grimes
New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...
Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial PropertyDocumentos de trabajoEnero 2004Mark Haveman
In the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...