PROPERTY TAXES .. REFORM, RELIEF, REPEAL ?

Authors

Date of this Version

1975

Citation

NORTH CENTRAL REGIONAL EXTENSION PUBLICATION 39

Cooperative Extension Services of North Dakota, South Dakota, Nebraska, Kansas, Minnesota, Iowa, Missouri, Illinois, Michigan, Indiana, Ohio, Wisconsin and the U.S. Department of Agriculture cooperating.

Extension work in "Agriculture, Home Economics and subjects relating thereto," The Cooperative Extension Service, Institute of Agriculture and Natural Resources, University of Nebraska-Lincoln, Cooperating with the Counties and the U.S. Department of Agriculture

Abstract

The property tax is one of the oldest and most criticized forms of taxation. Despite criticism over the years, it is still an important source of revenue for most local governments and some state governments because of its income capability and familiarity in the tax system. Efforts to reform property tax administration, provide tax relief to property owners, and repeal property taxes on certain classes of property will continue for years to come. This publication is designed to place these issues in a decision-making framework. The purpose is to educate rather than to advocate a particular solution.

Chapter I. Property Taxation in the United States ●Arley D. Waldo and Carole B. Yoho, University of Minnesota

Chapter 2. The Property Tax in Operation ● Arley D. Waldo and Carole B. Yoho, University of Minnesota

Chapter 3. Assessment and Equalization ● Norbert A. Dorow and Thomas Ostenson, North Dakota State University

Chapter 4. Use-Value Asessment of Farmland ● B. L. Flinchbaugh, Kansas State University

Chapter 5. Taxation of Personal Property ● Everett E. Peterson, University of Nebraska

Chapter 6. Policy Issues in Property Taxation ● Arley D. Waldo and Carole B. Yoho, University of Minnesota