The Property Tax, School Funding Dilemma
The Property Tax, School Funding Dilemma

Author: Daphne A. Kenyon

Publisher: Lincoln Inst of Land Policy

Published: 2007

Total Pages: 63

ISBN-13: 9781558441682

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States experiencing taxpayer revolts among homeowners are tempted to reduce reliance on the property tax to fund schools. But a more targeted approach can provide property tax relief and improve state funding for public education. This policy focus report includes a comprehensive review of recent research on both property tax and school funding, and summarizes case studies of seven states-- California, Massachusetts, Michigan, New Hampshire, New Jersey, Ohio and Texas. The majority of these states are heavily reliant on property tax revenues to fund schools. While there is no one-size-fits-all solution, the report recommends addressing property taxes and school funding separately.

State-Local Governmental Interactions
State-Local Governmental Interactions

Author: Joseph F. Zimmerman

Publisher: State University of New York Press

Published: 2012-04-02

Total Pages: 275

ISBN-13: 1438441711

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Relations between state governments and their respective local governments are of crucial importance, yet they have remained largely unexplored by scholars. This neglect is all the more surprising in light of the fact that most public services are provided directly to citizens by general-purpose local governments, who are themselves subject to varying degrees of control by their respective state governments. In State-Local Governmental Interactions, Joseph F. Zimmerman builds on work conducted for the US Advisory Commission on Intergovernmental Relations pertaining to local government discretionary authority, intergovernmental service agreements, state and federal mandates, and voluntary and state-mandated transfers of functional responsibility. He demonstrates that the degree of control states exercise over their political subdivisions varies greatly, from very tight control in Vermont to relatively little control in Maine. Particular emphasis is placed on the legal relationships between a state and its various types of political subdivisions. The volume concludes with recommendations for the establishment of a state-local governmental partnership.

Landmarks Preservation and the Property Tax
Landmarks Preservation and the Property Tax

Author: David Listokin

Publisher: Routledge

Published: 2017-07-12

Total Pages: 220

ISBN-13: 1351509853

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Historic preservation is an issue of growing importance and public commitment. Federal and state mechanisms have been established to identify and support historic buildings/sites, while local governments have been active in supporting and protecting historic resources. Communities across the country have established designation programs whereby individual buildings or districts of historical-architectural significance are accorded landmark status. Designation activity has been accompanied by growing interest in other local incentives/disincentives to the support of historic buildings. In this regard, the property tax is viewed as either a possible powerful drawback to or a catalyst of preservation. This study examines the relationship between historic preservation and the property tax, focusing on the question of how designated buildings should be assessed for real taxation purposes. Listokin focuses on New York City in considering the effects of historic status on property value and in evaluating assessment practices. But this book's findings are transferrable to other communities because the base conditions are similar. Many other cities have designation programs modeled on New York City's. In addition, New York's property-tax system and administrative processes resemble those found in communities across the nation. To enhance the transferability of this study's findings, Listokin refers to the national experience and literature, typically on a side-by-side basis with the New York City counterpart.