A good tax : legal and policy issues for the property tax in the United States

A good tax : legal and policy issues for the property tax in the United States / Joan Youngman.

The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations, preferences that reduce the tax base and raise tax rates, and exaggerated rhetorical attacks. Addressing this s...

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Bibliographic Details
Main Author: Youngman, Joan M. (Author)
Format: eBook
Language:English
Published: Cambridge, Massachusetts : Lincoln Institute of Land Policy, [2016]
Subjects:
Property tax > United States.
Local taxation > United States.
Local finance > United States.
BUSINESS & ECONOMICS > Public Finance.
Local taxation
Local finance
Property tax
United States
Online Access:Click for online access
Table of Contents:
  • The property tax as a good tax
  • The nature of property tax. Progressivity, regressivity, and fairness
  • Values and valuation
  • Special uses of tax proceeds. Property taxes and school finance
  • Tax increment financing
  • Special treatment of specific properties. Classification and differential taxation
  • Open space and conservation easements
  • Farmland assessment and current use valuation
  • The valuation of federally subsidized low-income housing
  • Exemptions and payments in lieu of taxes
  • Tax limitations and market value assessment. Tax restrictions and assessment limits
  • Tax limitations and accurate assessments : the Massachusetts experience.

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