Download or read book Report of Citizens Assessment Practices Study Committee Brown County Wisconsin written by and published by . This book was released on 1972 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report to Brown County Assessor Study Committee written by Wisconsin. Bureau of Property Taxation and published by . This book was released on 1971 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Final Report written by Wisconsin. Citizens Study Committee on Metropolitan Problems and published by . This book was released on 1973 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Improving property t written by and published by . This book was released on with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessment Practices Survey and Assessor s Response written by California. Assessment Standards Division and published by . This book was released on 2000 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report of the Committee on Tax Investigation of the State of Oregon 1922 written by Oregon. Committee on Tax Investigation and published by . This book was released on 1923 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book School Survey Series written by and published by . This book was released on 1952 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Encyclopaedia of Pleading and Practice written by and published by . This book was released on 1898 with total page 1108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Appraisal Standards Review of the Brown County Appraisal District written by Texas. Comptroller's Office and published by . This book was released on 2006 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Yuba County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2003 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rethinking Property Tax Incentives for Business written by Daphne A. Kenyon and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.
Download or read book Subject Catalog of the Institute of Governmental Studies Library University of California Berkeley written by University of California, Berkeley. Institute of Governmental Studies. Library and published by . This book was released on 1970 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Citizen s Pamphlet Series written by University of Kansas. Institute for Social and Environmental Studies and published by . This book was released on 1963 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessment and Tax Rolls written by Scott (Brown County, Wis.). Assessor and published by . This book was released on 1867 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains assessment rolls, 1867, 1869, 1870, 1872, 1875 and a tax roll, 1870. The assessment rolls record a legal description of property, assessed valuation, amount of taxes assessed, and the breakdown of the taxes according to the various state, county, and local taxes levied. The tax roll indicates the name of the taxpayer, legal description of the property, acreage, total valuation, amount of tax, date of payment, and payer.
Download or read book Assessing the Theory and Practice of Land Value Taxation written by Richard F. Dye and published by Lincoln Inst of Land Policy. This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.
Download or read book Records Computers and the Rights of Citizens written by United States. Department of Health, Education, and Welfare. Secretary's Advisory Committee on Automated Personal Data Systems and published by . This book was released on 1973 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt:
