Property tax levies in Utah

1948 ◽  
Author(s):  
Harold Harris Cutler
Keyword(s):  
1978 ◽  
Vol 6 (1) ◽  
pp. 53-66 ◽  
Author(s):  
John L. Mikesell

The routines of property tax assessment practiced by state and local governments differ dramatically among jurisdictions. Regardless of particular routine applied (annual assessment, staggered cyclical assessment, or cyclical mass assessment), units often experience wholesale reassessments, and these events have significant impacts on the property tax base. These assessment periods complicate estimates of secular income elasticity of the tax and can, unless corrected, produce forecasts that have unnecessary errors. This paper presents a method for separation of assessment effects from the influence of income changes, applies the method to a cyclical mass assessment state (Indiana), and examines the effects of reassessment on both assessed values and tax levies. Evidence suggests that much of the observed assessed value response over time is reassessment-related. Further, the evidence indicates that, with flexible property tax rates, reassessments are not used as opportunities for concealed property tax levy increases. The findings provide strong support for careful consideration of assessment policy, along with other institutional features, in local fiscal analysis.


2020 ◽  
Vol 4 (Supplement_1) ◽  
pp. 103-103
Author(s):  
Athena Koumoutzis ◽  
Sara Stemen ◽  
Renusha Maharjan ◽  
Jennifer Heston-Mullins ◽  
Pamela Mayberry ◽  
...  

Abstract Despite the growing number of older adults in the U.S., federal and state funding for non-medical supportive services remains limited. Recent work reports that states with a more generous supply of supportive services, including home delivered meals and personal care, have fewer low care residents in nursing homes. To boost this supply, some local communities across the nation are exploring alternative funding sources. Our review found 400 local communities across 15 states using voter-approved local revenue streams to fund aging services, such as property tax levies and payroll and sales taxes, and that this strategy has been politically popular. In this paper we provide results from the first national survey of these local communities. Study results found considerable variation by state in number and scope of local initiatives, with Ohio and Michigan each reporting about 70 communities with local property tax levies, while California and Washington had only one community each using this approach. Local programs ranged in size from generating less than $25,000 in annual revenue to more than $35 million. The organizational structure for these programs, and the administrative approaches, such as the use of care managers, varied by state and community. Programs provided an array of services, but typically included traditional social care services such as home delivered meals, homemaker/personal care, transportation, and home emergency response systems. Criteria for program participation also varied, but most were targeted to serve older adults with disability who did not meet Medicaid financial or functional eligibility criteria.


2014 ◽  
Author(s):  
Joey Krishnan ◽  
Roshinee Naidoo ◽  
Greg Cowden

2020 ◽  
Author(s):  
Rajul Awasthi ◽  
Tuan Minh Le ◽  
Chenli You

2019 ◽  
Vol 20 (2) ◽  
pp. 125-161
Author(s):  
Young Hyo Shin ◽  
Kyu Eon Jung

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