Annual Report of the Tax Commission and the Real Property Assessment Department

Annual Report of the Tax Commission and the Real Property Assessment Department PDF Author: New York (N.Y.). Tax Commission
Publisher:
ISBN:
Category : Real property tax
Languages : en
Pages : 136

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Annual Report of the Tax Commission and the Real Property Assessment Department

Annual Report of the Tax Commission and the Real Property Assessment Department PDF Author: New York (N.Y.). Tax Commission
Publisher:
ISBN:
Category : Real property tax
Languages : en
Pages : 136

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Book Description


Property Tax Assessments in the United States

Property Tax Assessments in the United States PDF Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 40

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Property Tax Assessment in the United States

Property Tax Assessment in the United States PDF Author: Marilyn S. Koplik
Publisher:
ISBN:
Category : Property tax
Languages : en
Pages : 152

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State and Local Ratio Studies, Property Tax Assessment, and Transfer Taxes

State and Local Ratio Studies, Property Tax Assessment, and Transfer Taxes PDF Author:
Publisher:
ISBN:
Category : Assessment
Languages : en
Pages : 64

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A Good Tax

A Good Tax PDF Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260

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Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Assessment and Taxation of Real Estate in the District of Columbia

Assessment and Taxation of Real Estate in the District of Columbia PDF Author: United States. Congress. House. Committee on the District of Columbia
Publisher:
ISBN:
Category : Land
Languages : en
Pages : 470

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Property Tax Assessment in Illinois

Property Tax Assessment in Illinois PDF Author: David L. Chicoine
Publisher:
ISBN:
Category : Real property tax
Languages : en
Pages : 226

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Report of the Commission to Investigate Tax Assessments in the State of New Jersey, 1912 ...

Report of the Commission to Investigate Tax Assessments in the State of New Jersey, 1912 ... PDF Author: New Jersey. Commission to Investigate Tax Assessments
Publisher:
ISBN:
Category : Tax assessment
Languages : en
Pages : 72

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Use-value Assessment of Rural Land in the United States

Use-value Assessment of Rural Land in the United States PDF Author: John Edwin Anderson
Publisher:
ISBN: 9781558442979
Category : Land value taxation
Languages : en
Pages : 0

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Book Description
State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is preferential assessment of rural land under the real property tax, often called use-value assessment (UVA) or current-use assessment. This book explains and analyzes the critical questions raised by this fiscal tool for farmland preservation. Under UVA, the assessments of various parcels of land within a given state may vary tremendously from property to property. A tract that is zoned residential with access to a turnpike might be assessed at $7,865 per acre. In the very same neighborhood, though, an even larger tract of vacant land might be assessed at a mere $127 per acre, which is far below the market value. How can there be such dramatic differences in the assessment of land values within the same community or neighborhood? Has the town assessor failed to treat property owners fairly and equally, as required by state law? Not at all. Nearly all states across the country permit, and even require, local assessors to value some parcels of undeveloped land far below their fair market values for the purpose of levying local property taxes. Despite their stated purpose of preserving rural lands from urban development, UVA programs can have unintended negative consequences. One is erosion of the legal and constitutional principle of uniformity of taxation; another is shifting of the local tax burden to other property owners, perhaps in a regressive manner. Occasionally UVA programs generate political controversy and even legislative action concerning "fake farmers" who enjoy low property tax bills, but whose land might only be used to sell firewood or Christmas trees to a few friends and neighbors. This volume explains the origins, key features, impacts, and flaws of use-value assessment programs across the United States. It describes in detail the process and characteristics of UVA programs in 44 states and recommends reforms. This book serves as a road map for public officials, scholars, and journalists concerned with agricultural taxation and land use issues.

Property Tax Assessment Limits

Property Tax Assessment Limits PDF Author: Mark Haveman
Publisher:
ISBN: 9781558441675
Category : Property tax
Languages : en
Pages : 0

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Book Description
This policy focus report examines options that exist for timely and efficient aid to needy taxpayers, including circuit breaker programs that reduce taxes based on income level; truth in taxation measures; deferral options on property tax payments; partial exemptions on owner-occupied or homestead properties; and classified tax rates.