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 Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2017 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 San Bernardino County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2019 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Santa Clara County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2018 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Mass Appraisal of Real Property written by Robert J. Gloudemans and published by . This book was released on 1999 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Los Angeles County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2018 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Lake County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2016 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book San Diego County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2016 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Calaveras County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2016 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Humboldt County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2018 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Kern County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2015 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Placer County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2019 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contra Costa County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2019 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Mariposa County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2015 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Dictionary of Real Estate Appraisal written by and published by . This book was released on 2002 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reference book defines hundreds of terms related to buildings, properties, markets, regulations, and appraisal. Specialized sections cover property types, business valuation, international valuation, real estate organizations and professional designations, legal and regulatory aspects, uniform standards, information technology, measures and conversions, and architecture and construction. The architecture and construction section is heavily illustrated with black-and-white photographs and diagrams. Annotation copyrighted by Book News, Inc., Portland, OR.

Download or read book Fresno County Assessment Practices Survey written by California. State Board of Equalization and published by . This book was released on 2015 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: