THE NATURE AND EXTENT OF EFFECTIVE PROPERTY TAX RATE VARIATION WITHIN THE CITY OF BOSTON

1972 ◽  
Vol 25 (2) ◽  
pp. 203-210
Author(s):  
DAVID E. BLACK
Keyword(s):  
Property Tax ◽  
Effective Property ◽  
Rate Variation ◽  
Tax Rate ◽  
The City

scholarly journals Land Development and Current Use Assessment: A Theoretical Note

2003 ◽  
Vol 32 (1) ◽  
pp. 46-52 ◽  
Author(s):  
Richard W. England ◽  
Robert D. Mohr
Keyword(s):  
Local Government ◽  
Property Tax ◽  
Land Development ◽  
Policy Tools ◽  
Tax Rate ◽  
Assessment Program ◽  
Analytical Results ◽  
A Current

This paper jointly models a landowner's decision to develop a parcel and the option to enroll that parcel in a current use assessment program. The analytical results highlight different factors that influence the effectiveness of a current use program in delaying development. The results also underscore the difficulty a local government might have in influencing the behavior of the landowner. Except for altering eligibility rules, a local government employing current use assessment has but two policy tools: a penalty for development and the property tax rate.

scholarly journals La Recaudación Del Impuesto Predial En El Municipio De Chihuahua: Un Análisis De Las Causas Del Rezago

2018 ◽  
Vol 14 (19) ◽  
pp. 45
Author(s):  
Pedro Javier Martínez Ramos ◽  
Martín Venegas Baeza ◽  
Hilda Cecilia Escobedo Cisneros ◽  
Myrna Isela García Bencomo
Keyword(s):  
Confidence Level ◽  
Property Tax ◽  
Economic Resources ◽  
Shopping Center ◽  
Sampling Frame ◽  
Margin Of Error ◽  
Quantitative Descriptive ◽  
The City

In order to determine the main reasons for the lag in the payment of the Property Tax of the Municipality of Chihuahua and to ascertain if there is a culture of nonpayment in the taxpayers, an investigation was carried out in this regard. The hypothesis proposed was that the main reason for the lag in the payment of the property tax was the lack of economic resources. The nature of the research was quantitative, descriptive, non-experimental, and transectional. The macro variable to be analyzed was lagged in the payment of taxes. The sampling frame was confirmed by the list of taxpayer debtors of the property tax. A confidence level of 95% and margin of error of 5% was used in the study. This, however, was drawn from a sample of 375 contributors to whom the survey designed by the researchers was applied. These were applied randomly in a shopping center in the city. The stated objectives were met and it was found that 6% of respondents have a culture of non-payment, while 94% plan to pay. The major reason the taxpayer debtors could not pay the tax was attributed to the lack of economic resources. As a result, the hypothesis was not rejected.

How Does a Reduction in Mandated Medicaid Spending Affect Local Fiscal Behaviors? Evidence from New York State

2021 ◽  
Vol 49 (4) ◽  
pp. 495-547
Author(s):  
Yusun Kim
Keyword(s):  
New York ◽  
Local Governments ◽  
Social Insurance ◽  
New York State ◽  
Property Tax ◽  
Effective Property ◽  
Medicaid Spending ◽  
State And Local ◽  
Sudden Decrease ◽  
The Impact

In 2005, New York (NY) state capped the growth of county-level Medicaid spending, which abruptly decreased counties’ Medicaid outlay in both relative and absolute terms. This study exploits this discontinuity in county Medicaid outlay to estimate the impact of the relief mandate policy on county budgets and property tax levies. It bridges a gap in the public finance literature by addressing local government responses to a sudden decrease in the outlay of a large mandatory spending category. We find a compositional change but no income effect on non-Medicaid spending. However, the policy reduced the effective property tax rate significantly by 6.6 to 8.1 percent on average among affected NY counties after the enactment of the policy relative to control counties. This study advances our understanding of local fiscal responses to an intergovernmental fiscal policy that changes how state and local governments share the costs of a large public social insurance program.

scholarly journals Did Cuts in State Aid During the Great Recession Lead to Changes in Local Property Taxes?

2014 ◽  
Vol 9 (4) ◽  
pp. 383-416 ◽  
Author(s):  
Rajashri Chakrabarti ◽  
Max Livingston ◽  
Joydeep Roy
Keyword(s):  
School Districts ◽  
Great Recession ◽  
Property Tax ◽  
Negative Relationship ◽  
Local Property ◽  
Relative Increase ◽  
State Aid ◽  
Tax Rate ◽  
The Great Recession ◽  
Recession Period

The Great Recession led to marked declines in state revenue. In this paper we investigate whether (and how) local school districts modified their funding and taxing decisions in response to state aid declines in the post-recession period. Our results reveal school districts responded to state aid cuts in the post-recession period by countering these cuts. Relative to the pre-recession period, a unit decrease in state aid was associated with a relative increase in local funding. To further probe the school district role, we explore whether the property tax rate, which reflects decisions of districts facing budgetary needs, responded to state aid cuts. We find, relative to the pre-recession period, the post-recession period was characterized by a strong negative relationship between property tax rate and state aid per pupil. We also find important heterogeneities in these responses by region, property wealth, and importance of School Tax Relief Program revenue in district budgets.

scholarly journals The Unintended Consequences of Property Tax Relief: New York’s STAR Program

2014 ◽  
Vol 9 (4) ◽  
pp. 446-480 ◽  
Author(s):  
Tae Ho Eom ◽  
William Duncombe ◽  
Phuong Nguyen-Hoang ◽  
John Yinger
Keyword(s):  
New York ◽  
Student Performance ◽  
New York State ◽  
Property Tax ◽  
Education Finance ◽  
Unintended Consequences ◽  
Property Taxes ◽  
Tax Rate ◽  
Tax Relief ◽  
Business Property

New York’s School Tax Relief Program, STAR, provides state-funded property tax relief for homeowners. Like a matching grant, STAR changes the price of education, thereby altering the incentives of voters and school officials and leading to unintended consequences. Using data for New York State school districts before and after STAR was implemented, we find that STAR increased student performance, school district inefficiency, and school spending by 2 to 4 percent in most districts, leading to an average school property tax rate increase of 14 percent. The STAR-induced tax rate increases offset about one third of the initial STAR tax savings and boosted property taxes for business property. STAR did little to offset the existing inequities in New York State’s education finance system, particularly compared to an equal-cost increase in state aid. This article should be of interest to policy makers involved in property taxes or other aspects of education finance.

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