1.

Record Nr.

UNINA9910779665403321

Titolo

Erosion of the property tax base [[electronic resource] ] : trends, causes, and consequences / / edited by Nancy Y. Augustine ... [et al.]

Pubbl/distr/stampa

Cambridge, Mass., : Lincoln Institute of Land Policy, c2009

ISBN

1-55844-269-3

Descrizione fisica

1 online resource (366 p.)

Altri autori (Persone)

AugustineNancy Y

Disciplina

336.2220973

Soggetti

Real property tax - United States

Tax exemption - United States

Local taxation - United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

""CONTENTS""; ""1 The Property Tax Under Siege""; ""2 Overview of the Trends in Property Tax Base Erosion""; ""3 Property Tax Exemptions, Revenues, and Equity""; ""4 Residential Property Tax Relief Measures""; ""5 Assessment Limits as a Means of Limiting Homeowner Property Taxes""; ""6 Tax and Expenditure Limitations and Local Public Finances""; ""7 Efforts to Override School District Property Tax Limitations""; ""8 Property Tax Abatement as a Means of Promoting State and  Local Economic Activity""; ""9 Preferential Tax Treatment of Property Used for Social Purposes""

""10 The Politics of the Property Tax Base""""CONTRIBUTORS""; ""INDEX""