Download or read book Excerpts from Institutional Property Tax Exemptions in Massachusetts the Valuation Problem summary of Questionnaire Results written by Massachusetts Taxpayers Foundation and published by . This book was released on 1971 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Institutional Property Tax Exemptions in Massachusetts written by Massachusetts Taxpayers Foundation and published by . This book was released on 1971 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: ...Focuses on property tax exemptions for institutions directly serving the public; includes the legal basis of institutional tax exemptions in Massachusetts and other states, the extent and value of exempt property, the types of organizations and institutions which are receiving exemptions, and administrative practices in granting exemptions; statistics include percent distribution of exempt property in Boston by ward (1960-1970) and by neighborhood (1968), state owned land by use and acreage, total valuation of exempt property in the state by category (1930-1968), and a by town listing of total exemptions (1970); a copy of this item was in the BRA collection...

Download or read book Property Tax Exemption in Boston Excerpt from Institutional Property Tax Exemptions written by Massachusetts Taxpayers Foundation and published by . This book was released on 1971 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report Relative to State Assumption of Certain Real Property Tax Exemptions written by Massachusetts. General Court. Legislative Research Council and published by . This book was released on 1972 with total page 81 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 Property Tax Exemptions in Lieu Payments written by and published by . This book was released on 1980 with total page 34 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 The Property Tax School Funding Dilemma written by Daphne A. Kenyon and published by Lincoln Inst of Land Policy. This book was released on 2007 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Energy Abstracts for Policy Analysis written by and published by . This book was released on 1988 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Compendium of Research Reports written by and published by . This book was released on 1979 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Resources in Education written by and published by . This book was released on 1997-07 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 1978 with total page 1036 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1971 with total page 1348 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statistical Reference Index written by and published by . This book was released on 1994 with total page 986 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Index of Research Projects written by United States. Work Projects Administration and published by . This book was released on 1938 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Survey written by and published by . This book was released on 1905 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Evaluations written by and published by . This book was released on with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.