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Journal articles on the topic 'Property tax relief'
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1
PARRY‐WINGFIELD, MAURICE. "TAX RELIEF AND PROPERTY FINANCE." Journal of Valuation 5, no. 4 (April 1987): 390–400. http://dx.doi.org/10.1108/eb008018.
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Anderson, Nathan B. "No relief: Tax prices and property tax burdens." Regional Science and Urban Economics 41, no. 6 (November 2011): 537–49. http://dx.doi.org/10.1016/j.regsciurbeco.2011.03.014.
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Anderson, John E., and Howard C. Bunch. "Agricultural Property Tax Relief: Tax Credits, Tax Rates, and Land Values." Land Economics 65, no. 1 (February 1989): 13. http://dx.doi.org/10.2307/3146259.
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Miller, Joshua J., Silda Nikaj, and Jin Man Lee. "Reverse mortgages and senior property tax relief." Journal of Housing Economics 44 (June 2019): 26–34. http://dx.doi.org/10.1016/j.jhe.2018.12.001.
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Wagner, John E., Craig J. Davis, Dean E. Roczen, and Lee P. Herrington. "Combining Zoning Regulations and Property Tax Relief to Retain Forestland and Promote Forest Management." Northern Journal of Applied Forestry 19, no. 2 (June 1, 2002): 59–67. http://dx.doi.org/10.1093/njaf/19.2.59.
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Abstract Zoning and property tax relief are two mechanisms that may be used to influence the management of privately held forestlands. We use data from the Adirondack Park in northern New York to examine if tax incentives duplicate or complement zoning in (a) satisfying the goal of retaining forestland, and (b) promoting active management of privately owned forestlands. Within the Adirondack Park, the bulk of lands given forestland tax relief also have strict land use zoning. We conclude that the combination of zoning regulations with forest property tax relief is no more effective in achieving the goal of retaining forestland than the Adirondack Park zoning regulations by themselves. We also conclude that combining zoning regulations with forest property tax relief is not effective in meeting the goal of influencing active forest management on private forestlands.
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Traver, Anthony, Katie White, Marisa Sheldon, Holly Dabelko-Schoeny, and Bethany Sanders. "“WE WANT TO PAY AND WE WANT TO STAY”: OLDER ADULTS MANAGING PROPERTY TAX BURDEN IN A GROWING URBAN COUNTY." Innovation in Aging 6, Supplement_1 (November 1, 2022): 263–64. http://dx.doi.org/10.1093/geroni/igac059.1046.
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Abstract Aging in place is a goal for many older adults. As many older adults own their homes, strategies designed to promote aging in place must account for threats to the financial sustainability of ownership and occupancy later in life. One such threat is property taxes, which have risen substantially in many metropolitan areas over the last decade as home values soar. Property tax relief programs offered by state and local governments are designed to ease the housing cost burden of older adults. Yet, recent research indicates that such programs do little to ensure affordability for low-income homeowners. This study reviewed local property tax relief programs and interviewed local older adult homeowners and housing professionals to understand the circumstances of older adult homeowners in one growing U.S. County. Four major themes emerged from the interviews: housing market dynamics, personal finances, local housing resources, and wellbeing. Results indicate that unaffordability is a growing concern among older adult homeowners and services providers alike. Current property tax relief programs are thought to do little to reduce the cost burden posed by property taxes. Implications for social policy include expanding eligibility criteria and indexing the benefit to a local economic metric so that the relief remains relevant in areas with dynamic markets. Implications for practitioners include understanding the property tax relief programs in one’s area and referring clients when appropriate.
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Eom, Tae Ho, William Duncombe, Phuong Nguyen-Hoang, and John Yinger. "The Unintended Consequences of Property Tax Relief: New York’s STAR Program." Education Finance and Policy 9, no. 4 (October 2014): 446–80. http://dx.doi.org/10.1162/edfp_a_00143.
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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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Wróblewska, Dominika. "Regional investment aid in Poland and Czechia." Review of European and Comparative Law 50, no. 3 (September 9, 2022): 201–18. http://dx.doi.org/10.31743/recl.13960.
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The European Commission aims to ensure the transparency of aid granted by individual member states, and the simplest and most transparent instrument of support, next to grants, are tax relief. In both Czechia and Poland, investment incentives for new investments include regional aid in the form of tax relief in income tax – this includes income tax exemptions in Poland, and income tax relief in Czechia, as well as property tax exemptions in both countries. The purpose of this article is to compare the scope and conditions for receiving regional investment aid by entrepreneurs in these countries.
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Jung, Changhoon. "Does the Local‐Option Sales Tax Provide Property Tax Relief? The Georgia Case." Public Budgeting & Finance 21, no. 1 (January 2001): 73–86. http://dx.doi.org/10.1111/0275-1100.00037.
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Brien, Spencer T., and David L. Sjoquist. "Do State-funded Property Tax Exemptions Actually Provide Tax Relief? Georgia’s HTRG Program." Public Finance Review 42, no. 5 (April 16, 2014): 608–34. http://dx.doi.org/10.1177/1091142114527783.
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Krmenec, Andrew J. "SALES TAX AS PROPERTY TAX RELIEF? THE SHIFTING ONUS OF LOCAL REVENUE GENERATION." Professional Geographer 43, no. 1 (February 1991): 60–67. http://dx.doi.org/10.1111/j.0033-0124.1991.00060.x.
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Guo, Hai (David), and Howard A. Frank. "Portability, an innovative property tax relief whose time hasn’t come." Journal of Public Budgeting, Accounting & Financial Management 27, no. 2 (March 1, 2015): 153–78. http://dx.doi.org/10.1108/jpbafm-27-02-2015-b002.
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The Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between assessed value and estimated market value of their current homestead property to their new property. Since passage, there has been limited and declining utilization of the portability provision. This paper explores whether the accrued tax savings due to the property assessment limit provide sufficient incentive for homesteaders to move by examining aggregated utilization of the portability provision among counties. Based on a panel regression using 67 counties from 2008 to 2012, our findings indicate the portability provision has had limited impact on Florida's depressed housing market and only a small number of well-educated and white homesteaders have availed themselves of this mechanism.
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Nice, D. C. "State-Financed Property Tax Relief To Individuals: a Research Note." Political Research Quarterly 40, no. 1 (March 1, 1987): 179–85. http://dx.doi.org/10.1177/106591298704000113.
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Tae Ho Eom and Kieran M. Killeen. "Reconciling State Aid and Property Tax Relief for Urban Schools." Education and Urban Society 40, no. 1 (June 2007): 36–61. http://dx.doi.org/10.1177/0013124507304126.
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Nice, David C. "State-Financed Property Tax Relief to Individuals: A Research Note." Western Political Quarterly 40, no. 1 (March 1987): 179. http://dx.doi.org/10.2307/448560.
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Moulton, Jeremy G., Bennie D. Waller, and Scott A. Wentland. "Who Benefits from Targeted Property Tax Relief? Evidence from Virginia Elections." Journal of Policy Analysis and Management 37, no. 2 (February 21, 2018): 240–64. http://dx.doi.org/10.1002/pam.22054.
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Rathke, David M., and Melvin J. Baughman. "Influencing Nonindustrial Private Forest Management Through the Property Tax System." Northern Journal of Applied Forestry 13, no. 1 (March 1, 1996): 30–36. http://dx.doi.org/10.1093/njaf/13.1.30.
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Abstract Minnesota currently offers property tax relief to private woodland owners through the 2b timberland class in the state's modified ad valorem tax system, and through the Tree Growth Tax Law (TGTL), a fixed rate, productivity tax. Enrollment in both these laws has dramatically increased in recent years, while the average tax payment has declined in both real and nominal dollars. A mail survey of nonindustrial private forest landowners found that participants in the TGTL generally pay much lower taxes than those in the ad valorem tax classes, and TGTL lands appear to be more intensively managed for timber. However, the TGTL's incentive for timber management may be its criteria for enrollment, not the tax rate. This study makes a strong case for requiring a management plan in order to be eligible for a lower tax rate. North. J. Appl. For. 13(1):30-36.
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Gwóźdź, Tomasz. "RELIEFS IN THE REPAYMENT OF PROPERTY TAX LIABILITIES, TAKING INTO ACCOUNT SPECIFIC LEGAL SOLUTIONS IN CONNECTION WITH THE SARSCOV2 PANDEMIC." Roczniki Administracji i Prawa 1, no. XXI (March 30, 2021): 185–98. http://dx.doi.org/10.5604/01.3001.0015.2534.
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The subject of the article is tax relief in the payment of property tax liabilities. Both solutions resulting directly from the Tax Code and those introduced in connection with the SARS CoV-2 epidemic and its economic consequences were taken into account. The types of discounts were discussed, as well as the conditions that must be met in order to apply them. It was indicated how to understand the important interest of the taxpayer and the public interest, referring to the decisions of administrative courts and the views of the doctrine. Special solutions for entrepreneurs in this regard were also analyzed separately. The most important rules of procedure for granting the requested tax reliefs are also presented. The article ends with conclusions and an attempt to evaluate the current legal regulations.
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ZHAO, ZHIRONG JERRY, and CHANGHOON JUNG. "Does Earmarked Revenue Provide Property Tax Relief? Long-Term Budgetary Effects of Georgia's Local Option Sales Tax*." Public Budgeting & Finance 28, no. 4 (December 2008): 52–70. http://dx.doi.org/10.1111/j.1540-5850.2008.00916.x.
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Kui Ho, Kah. "Capital allowances and strategic facilities management." Facilities 8, no. 10 (October 1, 1990): 18–20. http://dx.doi.org/10.1108/eum0000000002130.
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Highlights the tax advantages generated by early and effective facilities management. Reviews property expenditure relief and capital allowances and their implications for real estate and building construction or facility planning. Suggests ways that facilities managers might play a role in allowance cases.
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Butindi, Luc Mwenelwata. "Using Digitalisation Approach to Optimising Potential Property Tax Revenues in the Democratic Republic of Congo." African Multidisciplinary Tax Journal 2, no. 1 (2022): 138–54. http://dx.doi.org/10.47348/amtj/v2/i1a8.
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Optimising property tax is beneficial for real estate investors but can also encourage tax avoidance and fraud by economic operators if the state does not put safeguards in place to secure its rights. On the one hand, the state must first control the number of buildings per category and identify the property owners to be taxed. Thanks to digitalisation, tax administrations will change the current approach in favour of modern management tools such as those used in other countries. On the other hand, the state must encourage investors to build more apartment buildings in third- and fourth-tier localities to benefit from the tax relief associated with these properties. These proposed solutions, which are supported by figures from the city of Kinshasa, are used as an example and presented in this article. It highlights that this approach allows the two stakeholders (tax administration and taxpayers) to mutually benefit while effectively reducing the behaviour at fault.
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Piosik, Monika, Anna Białek-Jaworska, and Agnieszka Teterycz. "PRAWO DO SKORZYSTANIA Z PREFERENCYJNEJ STAWKI PODATKOWEJ IP BOX NA PODSTAWIE AUTORSKIEGO PRAWA DO PROGRAMU KOMPUTEROWEGO." Studia Iuridica, no. 91 (November 12, 2022): 281–99. http://dx.doi.org/10.31338/2544-3135.si.2022-91.16.
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Just as innovations contribute to building a competitive advantage, the level of intellectual property protection constitutes the international competitiveness of national economies and determines the market attractiveness for foreign direct investments. In this light, the paper analyses the impact of the amendment of February 13, 2020, to the Code of Civil Procedure Act and some other acts, introducing the so-called specific actions in cases related to intellectual property against the situation of innovators, including beneficiaries of the IP box relief, i.e. defence or preventive instruments in the event of a lawsuit or possible dispute. There is a risk of tax authorities questioning the legitimacy of the use of IP box based on qualified IP, i.e. copyright to a computer program. The potential dispute between the taxpayer and the tax authorities will primarily concern the resolution of what is a “computer program” under copyright law and the creative nature of the activity carried out by the taxpayer benefiting from the IP box relief. Effective from July 1, 2020, changes to the procedural proceedings in cases in the field of intellectual property introduced by the amendment to the Code of Civil Procedure protect the taxpayer’s interests using the IP box.
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Chakrabarti, Rajashri, Max Livingston, and Joydeep Roy. "Did Cuts in State Aid During the Great Recession Lead to Changes in Local Property Taxes?" Education Finance and Policy 9, no. 4 (October 2014): 383–416. http://dx.doi.org/10.1162/edfp_a_00141.
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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.
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Luja, Raymond H. C. "EU Fiscal State Aid Rules and COVID-19: Will One Survive the Other?" EC Tax Review 29, Issue 4 (September 1, 2020): 147–57. http://dx.doi.org/10.54648/ecta2020043.
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In order to facilitate tax relief to deal with the ramifications of the Corona virus, the European Commission temporarily eased the EU’s state aid framework. This contribution will provide a first glance of some of the tax-related measures taken both within and outside of the scope of state aid rules. Their range is wide, from tax filing and payment deferrals to changes to personal and corporate income taxes, VAT and property taxes. Some Member States still struggle with the remaining requirements not to provide tax advantages (other than deferrals) to companies already in financial difficulty before the COVID-19 lockdowns and with handling fiscal years ending after 2020. As for umbrella aid schemes that do not yet specify which measures will be taken but just serve to get approval based on a certain budget, the author suggests to provide a block exemption to reduce the need for prior notification to the Commission. Once government efforts to deal with sudden income loss, liquidity and solvency issues move to stimulating economic recovery, other policy objectives (like the Green Deal) might also enter the equation when companies apply for financial support. COVID-19, Corona, State aid, Tax relief, Tax advantage, Tax deferral, Financial difficulty, European Union
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Du Preez, H., and A. E. Klein. "The value-added tax implications of the temporary change in use adjustments by residential property developers: an international comparative study." Southern African Business Review 18, no. 3 (January 29, 2019): 46–65. http://dx.doi.org/10.25159/1998-8125/5685.
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Residential property developers sometimes struggle to dispose of newly built residential premises, because of an oversupply of residential property in the market and decreased sales in recent years. Many developers have switched from speculation (when residential properties are built to be sold) to investment (when properties are retained to generate rental income). Some developers only lease out newly constructed dwellings temporarily in anticipation of selling them later at a more favourable price. Units may be held with the ultimate goal of selling them, creating taxable supplies. In South Africa, these changes in the use of residential property have value-added tax (VAT) consequences that result in a negative cash flow. In the 2010 Budget Speech, amendments to the harsh VAT legislation were proposed. 6This study examined the South African VAT legislation applicable to property developers during the period when residential properties are let out. The findings suggest that the current South African VAT legislation relevant to changes in the use of residential properties is harsher than that in New Zealand or Australia, but that the proposed amendments offer some degree of relief. However, even with these amendments, there is insufficient relief, and another possible solution is proposed.
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Vlasov, A. D., and E. I. Lobanova. "Theoretical cost of real estate and natural resources as a tax base." Interexpo GEO-Siberia 3 (May 18, 2022): 71–77. http://dx.doi.org/10.33764/2618-981x-2022-3-71-77.
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It is proposed to introduce another indicator instead of the current cadastral value as a taxable base for property taxes and land tax - the theoretical value of real estate and natural resources. The theoretical value has a fundamentally different basis compared to the cadastral value. The theoretical cost is based mathematically on the Euler L. formula, which is used to obtain a continuous closed relief of the economic potentials of the territory. The theoretical value has many advantages over the cadastral value as a basis for calculating property taxes, because it becomes more objective (reliable) due to the digitalization of the process of the tax base, and when forming the budget allows the state, without losing income, to observe the principle of social justice, to introduce artificial intelligence into the system.
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Casson, Peter, Peter L. Jennings, and Clive Allen. "The Impact of Capital Taxation upon UK Unquoted Companies." Environment and Planning C: Government and Policy 21, no. 4 (August 2003): 509–30. http://dx.doi.org/10.1068/c032a.
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The authors present findings from the initial phase of an ongoing externally funded research project into senior executive perceptions of the impact of capital taxation upon unquoted companies incorporated in the United Kingdom. Open-ended interviews were conducted with the senior executives of six unquoted companies which are also multigenerational family businesses. The interviews guided the executives to explore the history of their company; the values and aspirations of the founding or owning family(ies); the impact of capital taxation regimes, previous and current, both on ownership and on management succession; and strategies being pursued. Using content analysis to identify key themes, the authors suggest that their findings indicate that capital taxation may have a major impact both on ownership and on management succession as well as on succession planning. However, the current capital tax regime in the United Kingdom is perceived to be more favourable than that of previous regimes and vis-à-vis the regimes currently operating in most European countries. Capital taxation is not thought to influence strategic or operational decisions either positively or negatively. Companies use taxation-planning devices, frequently involving trusts, in order to reduce the actual burden of capital taxation falling upon individual shareholders at ownership succession. The present capital taxation regime, which includes gift relief and business asset taper relief within capital gains tax, and 100% business property relief within inheritance tax, eases succession planning. Business asset taper relief also facilitates shareholder exit strategies.
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Coetzee, Liza (ESM), Hanneke Du Preez, and Aideen Maher. "The Case For Tax Relief On Private Security Expenditures In South Africa." International Business & Economics Research Journal (IBER) 13, no. 2 (February 27, 2014): 419. http://dx.doi.org/10.19030/iber.v13i2.8458.
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Like other countries in transitional democracies, South Africa is experiencing high levels of crime since its first democratic election in 1994. About 83 percent of South Africans believe that the South African Police Service is corrupt and citizens are losing faith in the government to protect them as promised in the Constitution. As a result citizens are paying a large portion of their disposable income on security expenses to protect themselves and their property. Currently no tax relief is available for non-trade related security expenditure, as stated by the South African Revenue Services in 2008 after a public outcry to allow private security expenses as a deduction. This paper urges government to revisit its decision made in 2008. Private security expenses have become a necessity in the daily lives of South Africans. This was demonstrated by surveying four of the largest private security companies in an area of Tshwane Metropolitan Municipality (previously called Pretoria), South Africa. The paper ends by proposing three possible ways of providing tax relief for private security expenses.
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Licite-Kurbe, Lasma, and Dana Gintere. "Analysis of Financial Support Instruments for Social Enterprises in Latvia." Rural Sustainability Research 45, no. 340 (August 1, 2021): 76–84. http://dx.doi.org/10.2478/plua-2021-0009.
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Abstract Social enterprises have positive effect on sustainable development, and they have become an important instrument for solving social problems (especially in rural areas), as the national and local governments alone cannot solve all such problems. To foster the development of social entrepreneurship, Latvia has introduced several support instruments for social enterprises, which include tax relief, privileged procurement contracts, grants, as well as non-monetary kinds of support. However, social entrepreneurs often point out that support from the national and local governments is insufficient, while the support instruments stipulated in the Social Enterprise Law are not widely used. Therefore, the aim of the research is to analyse national and local government support instruments for social enterprises in Latvia. The research found that the most important financial instrument fostering the development of social entrepreneurship in Latvia is a grant scheme administered by the Ministry of Welfare and the JSC Development Finance Institution Altum, which is available in the range of EUR 5000 to 200000 for investment and working capital. In the period 2017-2020, 94 social entrepreneurship projects with a total budget of EUR 6 million were supported, which could be viewed as significant financial support. In contrast, immovable property tax relief, exemption from enterprise income tax (on profits) and relief from this tax for several categories of non-business expenses are considered by social entrepreneurs to be an insignificant kind of support. There is also lack of experience and practice regarding the inclusion of social criteria in public procurement in Latvia.
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Nichols, Nancy B., Cherie J. O'Neil, and John O. Everett. "Unraveling the Complexity of Capital Gain and Loss Transactions." ATA Journal of Legal Tax Research 2, no. 1 (January 1, 2004): 119–34. http://dx.doi.org/10.2308/jltr.2004.2.1.119.
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The current capital gain and loss provisions, especially when combined with the casualty and theft and sale or exchange of business property provisions, are very challenging from both a planning and reporting perspective. The American Institute of Certified Public Accountants (AICPA) and the Joint Committee on Taxation recently identified individual capital gains and losses as an area requiring simplification. This article explores how the complexity of capital gain and loss provisions arose by first tracing the evolution of the capital gains provisions from the Revenue Act of 1913 through changes made by the Jobs and Growth Tax Relief Reconciliation Act of 2003. Tables, figures, and a spreadsheet are used to illustrate this complexity. The spreadsheet also serves as a comprehensive planning tool for taxpayers considering additional property transactions during the tax year. A modest proposal for simplifying the capital gain and loss provisions is compared to recent simplification proposals.
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Ela, Nate. "Use-Based Welfare: Property Experiments in Chicago, 1895–1935." Social Science History 43, no. 02 (2019): 319–44. http://dx.doi.org/10.1017/ssh.2019.12.
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Use-based welfare achieves redistribution by reallocating rights to use and benefit from idle resources, rather than through tax and transfer. How and why has this form of welfare provision emerged as an urban institution, and what affects whether it endures? This article compares projects to grant poor and unemployed Chicagoans access to land for gardens and small farms between 1895 and 1935, explaining how this form of social support came about through experiments with rules, norms, and forms of property. While social policy is typically understood as emerging through the realization of rights to public support, use-based welfare turns instead on efforts to create a legal privilege for the needy to use idle resources. During the Progressive Era and the Great Depression, this form of relief was pitched as both an alternative and a complement to welfare based on tax and transfer. Yet efforts to establish it as a permanent institution repeatedly failed, due to implementation challenges, opposition from people committed to treating land and food as commodities, and the nonemergence of a social movement to defend land access. Recognizing the historical dynamics of use-based welfare offers a new perspective on the contemporary resurgence of urban farming as a strategy for addressing unemployment and poverty.
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Jacobson, Michael, and Marc McDill. "A Historical Review of Forest Property Taxes in Pennsylvania: Implications for Special Forestland Tax Programs." Northern Journal of Applied Forestry 20, no. 2 (June 1, 2003): 53–60. http://dx.doi.org/10.1093/njaf/20.2.53.
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Abstract Since the late 19th century, many states have offered tax relief to forest owners. Pennsylvania has had three special forest tax programs. The first, passed in 1887, was a rebate to forest landowners and was intended to slow forest exploitation. In 1906, a county court ruled that the rebates violated the state's constitution. In 1913, the state passed a yield tax law to encourage second-growth timber management. In 1939, this tax was also declared unconstitutional. Regardless of their constitutionality, few acres were ever enrolled in either program because of administrative barriers to participation, landowners' fears of giving up too much control of their land, lack of publicity, and lack of clear benefits to landowners. The current law, passed in 1974, allows for current use assessment for farm and forestland. This program, known as Clean and Green, is intended to protect open space. Although there were 2,350,123 ac of forestland in 29 counties enrolled in the Clean and Green program in 2000, and in spite of changes made in the late 1990s, concerns remain about the effectiveness and fairness of the program. Attempts to modify both past and current programs have failed to address the program's most significant problems. Perhaps it is time to rethink our entire approach to forestland taxation. North. J. Appl. For. 20(2):53–60.
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Kim, Yusun. "How Does a Reduction in Mandated Medicaid Spending Affect Local Fiscal Behaviors? Evidence from New York State." Public Finance Review 49, no. 4 (July 2021): 495–547. http://dx.doi.org/10.1177/10911421211036008.
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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.
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Martin, D., P. Longley, and G. Higgs. "The Geographical Incidence of Local Government Revenues: An Intraurban Case Study." Environment and Planning C: Government and Policy 10, no. 3 (September 1992): 253–65. http://dx.doi.org/10.1068/c100253.
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The United Kingdom has experienced different local taxation regimes in each of the last three financial years: Namely the property-based household rates; the personal community charge or ‘poll tax’; and the hybridised personal community charge adjusted for neighbourhood ‘transitional relief’. The geographical impact of these changing policies in the Inner Areas of the City of Cardiff is examined, highlighting the importance of historical rateable values and household sizes. By using a purpose-built street-level database, the implications of the different taxation systems are examined at increasingly detailed geographic scales, and the complexity of their impact is illustrated. This analysis focuses upon the geographical effects of using administrative community boundaries for the allocation of transitional relief in Cardiff, Wales.
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Greenhalgh, Paul Michael, Kevin Muldoon-Smith, and Sophie Angus. "Commercial property tax in the UK: business rates and rating appeals." Journal of Property Investment & Finance 34, no. 6 (September 5, 2016): 602–19. http://dx.doi.org/10.1108/jpif-03-2016-0014.
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Purpose The purpose of this paper is to investigate the impact of the introduction of the business rates retention scheme (BRRS) in England which transferred financial liability for backdated appeals to LAs. Under the original scheme, business rates revenue, mandatory relief and liability for successful appeals is spilt 50/50 between central government and local government which both share the rewards of growth and bear the risk of losses. Design/methodology/approach The research adopts a microanalysis approach into researching local government finance, conducting a case study of Leeds, to investigate the impact of appeals liability and reveal disparities in impact, through detailed examination of multiple perspectives in one of the largest cities in the UK. Findings The case study reveals that Leeds, despite having a buoyant commercial economy driven by retail and service sector growth, has been detrimentally impacted by BRRS as backdated appeals have outweighed uplift in business rates income. Fundamentally BRRS is not a “one size fits all” model – it results in winners and losers – which will be exacerbated if local authorities get to keep 100 per cent of their business rates from 2020. Research limitations/implications LAs’ income is more volatile as a consequence of both the rates retention and appeals liability aspects of BRRS and will become more so with the move to 100 per cent retention and liability. Practical implications Such volatility impairs the ability of local authorities to invest in growth at the same time as providing front line services over the medium term – precisely the opposite of what BRRS was intended to do. It also incentivises the construction of new floorspace, which generates risks overbuilding and exacerbating over-supply. Originality/value The research reveals the significant impact of appeals liability on LAs’ business rates revenues which will be compounded with the move to a fiscally neutral business rates system and 100 per cent business rates retention by 2020.
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Witkowski, Jacek. "The use of selected tax tools for the implementation of pro-ecological goals in Poland on the example of cities with poviat rights." Ekonomia i Prawo 21, no. 3 (September 30, 2022): 635–53. http://dx.doi.org/10.12775/eip.2022.034.
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Motivation: Environmental protection requires action at various levels. Local governments managing the smallest territorially administrative units have been equipped with a number of competences enabling a positive impact on the condition of local natural resources. Their powers include, inter alia, determining the rates of certain taxes along with the possibility of applying preferences that may be aimed at stimulating environment-friendly behavior and the implementation of various pro-ecological goals. Therefore, a research problem can be raised regarding the use of this type of instruments by municipalities to improve the condition of the natural environment.
Aim: The purpose of the article is to investigate whether and to what extent local governments managing communes in Poland use their powers in the scope of applying reliefs and exemptions in local taxes to initiate activities involving the protection and proper use of environmental resources. The study covered 63 cities operating with poviat rights, and the analysis covered the resolutions adopted by the city councils of these units in the years 2019–2021.
Results: As a result of the research, it was found that the local governments of the largest Polish cities rarely applied exemptions from property tax and transport means tax exemptions due to pro-ecological activities undertaken by taxpayers. Local government officials were much more willing to use the statutory right to apply different tax rates on means of transport depending on the type of drive. In the group of the 10 largest urban centers, only in one case there is no lower tax rate for 2021, and thus no relief for owners of vehicles with a drive that meets certain emission limits or electric power. Importantly, the reliefs were most often accompanied by the reduction or maintenance of the real tax rates at a stable level.
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Brunner, Eric, Joshua Hyman, and Andrew Ju. "School Finance Reforms, Teachers' Unions, and the Allocation of School Resources." Review of Economics and Statistics 102, no. 3 (June 2020): 473–89. http://dx.doi.org/10.1162/rest_a_00828.
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School finance reforms caused some of the most dramatic increases in intergovernmental aid from states to local governments in U.S. history. We examine whether teachers' unions affected the fraction of reform-induced state aid that passed through to local spending and the allocation of these funds. Districts with strong teachers' unions increased spending nearly dollar-for-dollar with state aid and spent the funds primarily on teacher compensation. Districts with weak unions used aid primarily for property tax relief and spent remaining funds on hiring new teachers. The greater expenditure increases in strong union districts led to larger increases in student achievement.
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Steffes, Tracy L. "Assessment Matters: The Rise and Fall of the Illinois Resource Equalizer Formula." History of Education Quarterly 60, no. 1 (February 2020): 24–57. http://dx.doi.org/10.1017/heq.2020.7.
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This article explores the passage and failure of the 1973 Illinois Resource Equalizer formula which was designed to reduce disparities in school finance by breaking the connection between local wealth and school revenue. It argues that two sets of goals drove passage of the new law—equity and local property tax relief—and they came into conflict during implementation, with the latter winning out over the former. It argues that to understand both the passage and failure of the law requires looking deeply at the politics, policies, and practices of taxation, especially the methods of assessing property and levying taxes, where officials made decisions about how to apportion burden and benefits. The Illinois Resource Equalizer story highlights the political and policy choices that structure inequality through school finance at a moment when it was quietly defended and deepened.
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Lee, Jun-Seo. "A Study on Property Tax Reform by Adjusting the Officially Announced Price of Representative Land." Korean Public Land Law Association 99 (August 30, 2022): 299–326. http://dx.doi.org/10.30933/kpllr.2022.99.299.
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Among the policies of ‘Real estate normalization’ of the ‘Yoon Suk-Yeol Government’s 120 national tasks’ announced on July 7, 2022, the adjustment of the announced real estate price has an important meaning. This is because this is a common factor related to the reconsideration of the reconstruction surplus profit recovery system and the real estate tax system, and is related to the downward revision of the reconstruction surplus profit recovery system and the reduction of the comprehensive real estate tax. The current government's policy is contradictory to the 'Plan for Realization of Official Real Estate Price' and 'Property Tax Relief Plan' announced by the Moon Jae-In government on November 11, 2020. The real estate price realization plan of the Moon Jae-In government reflects the 50-70% level to 90% of the market price by raising the announced real estate prices such as houses, buildings, and land by 3-4%p a year over 10 to 15 years. it will become a reality. In order to alleviate the burden of property tax while realizing the published price, the property tax rate of houses with a published price of 600 million won or less owned by a single homeowner should be reduced by 0.05%p for each tax base section. The policy for this is complementary. The current government's 'normalization' of the real estate tax system means that the announced real estate price will be returned to the level of 2020, that is, before the realization of the announced real estate price plan. This means that the upper limit will be lowered from 300% to 200% for the 2nd and 3rd homeowners in the adjustment area.
Since the real estate tax consists of taxation on capital gains at the stage of acquisition, holding, and transfer of real estate, the tax burden on the people increases as the published price becomes real. According to the published price reflected up to 90% of the real estate market price, the land, building, and housing prices are evaluated as higher when calculating the property tax or comprehensive real estate tax. However, before denigrating the realization of the official price as a policy intended only to increase revenue or criticizing the ripple effect and side effects, it is necessary to consider the essential meaning of the realization of the official price in the real estate policy of the government. The main purpose of realizing the announced price is to secure the equity of the realization rate by real estate type and to achieve balance by reducing the difference in the market price reflection rate of the announced price by real estate price range. The steep rise in real estate prices, which exceeds income growth, causes problems such as inducing the gap between the rich and the poor, lowering the possibility of homeownership for non-homeowners, focusing on real estate investment rather than labor income, and insufficient social investment due to a decrease in disposable income. The realization of the announced price is also being used as a method to solve the problem of housing supply shortage to some extent by increasing the number of listings in the housing market by increasing the burden on multi-homeowners through an increase in the real estate holding tax.
In addition to the adjustment of the official land price, the increase in the fair market value ratio is an important factor in reforming the real estate tax system. This is because, unlike housing, in the case of land, speculative factors such as price spikes are unclear, so it is a fair method to focus on the official land price and fair market value ratio rather than the tax rate. The property tax has characteristics as a local tax, such as the immobility of real estate and the regional universality of taxation, and the relationship between the benefits of public services provided by local governments and the tax burden is relatively clear.
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Dolák, Lukáš, Rudolf Brázdil, and Hubert Valášek. "Impacts of hydrometeorological extremes in the Bohemian-Moravian Highlands in 1706–1889 as derived from taxation records." Geografie 120, no. 4 (2015): 465–88. http://dx.doi.org/10.37040/geografie2015120040465.
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Taxation records related to tax relief for farmers whose livelihoods were affected by hydrometeorological extremes (HMEs) on seven estates in the Bohemian-Moravian Highlands (Moravia) in the 1706–1889 period are used to study the impacts of HMEs on the socio-economic situation of the farmers. The impacts of HMEs are here classified into agricultural production, material property and the socio-economic situation of individual farmers. Direct impacts took the form of losses of property, supplies and farming equipment, and also of bad yields, depletion of livestock and damage to fields and meadows. Simple lack of income, debt, impoverishment, reduction in livestock and deterioration in field fertility were among the longer-term effects. The impacts are discussed with respect to approaches to mitigation of the negative effects of HMEs and to the problems associated with obtaining support and in terms of a hierarchy of consequent impacts. The paper embodies a methodological approach for analysis of HMEs impacts in South Moravia in the 17th–19th centuries.
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Brotman, Billie Ann. "The impact of corporate tax policy on sustainable retrofits." Journal of Corporate Real Estate 19, no. 1 (April 3, 2017): 53–63. http://dx.doi.org/10.1108/jcre-02-2016-0011.
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Purpose The purpose of this paper is to ascertain whether energy retrofits need to be directed by public policy intervention or can be encouraged through tax relief that harnesses profit incentives. Existing office space potentially has an economic life of 25 to 40 years. It may be operating inefficiently compared to newer buildings for many years. Designing a market-based incentive system that encourages periodic remodeling which lowers energy usage and carbon emissions would have social benefits. Design/methodology/approach An owner/user case study is developed to test financial feasibility. The empirical study uses publicly available information to examine whether the variables modeled react as anticipated. The regression model incorporates variables of importance to an owner/user. Tax credits and energy deductions, interest rates associated with borrowing and likely electricity and natural gas rate changes are independent variables used to predict the dependent variable new non-residential private construction spending. Findings Investment tax credits (ITCs) coupled with lending has a positive impact on new non-residential commercial construction spending. The value of these benefits is not sufficient to encourage total building energy retrofits, but would encourage low-cost system upgrades. The interest rates associated with borrowing and the debt-service coverage ratio need to be kept low for existing building energy retrofits to be stimulated. Practical implications The case study provides a template that a business can use to determine the financial feasibility of a proposed energy upgrade. It enables the comparison of the marginal cost associated with an update to the present value of the financial benefits likely to be generated. Local real estate tax reductions linked to specific energy upgrades offered by many municipalities can be added to the expected energy savings generated by doing the retrofit. Social implications Tax systems designed to solve environmental pollution problems do not require regulators, inspections or court case decisions and are inherently less intrusive to businesses. Coupling private financial incentives with public policy goals cause energy-saving technologies to be adopted more quickly and with less public outcry. Originality/value The paper specifically considers the factors that influence an owner/user of the property. Rental rates and vacancy losses do not influence a property owner/user. Prior studies looked at revenue enhancements and lower-vacancy rates possibly associated with a green compared to a non-green office building. These studies did not focus on the owner/user paradigm. They reported financial benefits accruing to property owners who lease the office building. Many retrofit studies tended to use CoStar Group’s data, which are collected by a for-profit company and sold to users. The data used in this study come from survey data collected by the Federal Government of the United States of America (USA). It is publicly available to all researchers.
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Eisenberg, Alexa, Roshanak Mehdipanah, and Margaret Dewar. "‘It’s like they make it difficult for you on purpose’: barriers to property tax relief and foreclosure prevention in Detroit, Michigan." Housing Studies 35, no. 8 (September 25, 2019): 1415–41. http://dx.doi.org/10.1080/02673037.2019.1667961.
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Chand, Vikram. "The Principal Purpose Test in the Multilateral Convention: An in-depth Analysis." Intertax 46, Issue 1 (January 1, 2018): 18–44. http://dx.doi.org/10.54648/taxi2018004.
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It is estimated that the Principal Purpose Test (PPT) contained in the Multilateral Instrument (MLI) will be incorporated in almost one thousand one hundred tax treaties. There is no doubt that this test will have wide ramifications for structuring activities that are carried out with tax treaties. In this contribution the author undertakes a detailed analysis of the test. Firstly, the author discusses the background to the PPT. Secondly, the author analyses various elements of the test and provides guidance on interpreting its subjective and objective elements. Thirdly, the author critically comments and expresses his opinion on all the nineteen examples that have been provided in the commentary in relation to the test. In this regard, it is pertinent to note that several of these examples seem to be inspired from Court judgments on the ‘beneficial ownership’ clause and the Exchange of Letters with respect to the anti-conduit rule contained in the US-UK tax treaty. Fourthly, the author analyses the legal consequences of denying treaty benefits in relation to rule and treaty shopping schemes by focussing on the discretionary relief clause. Finally, the author concludes and provides certain recommendations to intermediary entities such as holding, financing and intellectual property (IP) entities. It is pertinent to note that the author will analyse the relationship between the PPT (as well as the guiding principle) and other anti-avoidance rules, treaty and domestic, in a subsequent contribution.
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Matviichuk, L., Yu Barsky, M. Lepkyi, I. Karpyuk, and V. Podolak. "FINANCIAL ASSURANCE ASPECTS OF THE TOURISM SECTOR DEVELOPMENT IN UKRAINE UNDER CURRENT CONDITIONS." Financial and credit activity problems of theory and practice 4, no. 39 (September 10, 2021): 570–77. http://dx.doi.org/10.18371/fcaptp.v4i39.241444.
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Abstract. The research deals with the state of the tourism sector of Ukraine under current conditions. The main funding sources for tourism entities have been considered. The financial measures taken by Ukraine and neighboring countries for overcoming the consequences of the pandemic in the tourism sector have been summarized. The importance of effective financial initiative support in the above-mentioned area has been substantiated. Several financial tools that should be used for the development of the tourism sector in terms of the pandemic are presented. The financial instruments of tourist activity stimulation are singled out: direct financing (public funding instruments) and indirect financing (fiscal incentives, state property rent relief, rate of tourist tax, etc.). The main destructive factors of the tourism sector development have been determined, which include: the lack of systematic state support for the tourism entities development under current conditions; a significant level of the tourism sector shadowing; misuse of funds from the land tourist tax; unsatisfactory condition of tourist facilities; worn-out infrastructure in most regions, etc. The following measures are needed to be implemented to improve the effectiveness of financial instruments for tourism development: the creation of an attractive investment climate in tourism; development of tourist infrastructure; intensification of public funding for tourism and the efforts of local governments to identify internal reserves for funding; intended use of funds from the land tourist tax; use of the potential of the public-private partnership mechanism at the local level; intensification of cooperation with non-governmental institutions, including foreign ones, which are interested in the implementation of tourism development programs, etc. The introduction of anti-crisis key factors, systematization, and consistency in the implementation of the above-mentioned measures will help to stabilize the development of tourism entities in the shortest possible time and achieve a level of economic efficiency and balance between security, public health, and economic interests. Keywords: pandemic, tourist activity, financial instruments, tourist tax, incentives. JEL Classification L83, G19 Formulas: 0; fig.: 1; tabl.: 0; bibl.: 14.
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Cvjetković-Ivetić, Cvjetana, Goran Milošević, and Luka Baturan. "Tax reliefs for residential property occupied by the payers of the property tax." Zbornik radova Pravnog fakulteta, Novi Sad 55, no. 4 (2021): 973–90. http://dx.doi.org/10.5937/zrpfns55-35097.
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In this paper the authors deal with the tax reliefs provided for residential property occupied by the payers of the property tax. The authors will try to answer whether and what type of tax reliefs are given to this category of property in comparative tax law. The special attention will be devoted to the critical analysis of tax credits provided for residential property in Serbian tax law.
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Nyabwengi, Lucy M., and Owiti A. K’Akumu. "An evaluation of property tax base in Nairobi city." Journal of Financial Management of Property and Construction 24, no. 2 (August 5, 2019): 184–99. http://dx.doi.org/10.1108/jfmpc-05-2019-0043.
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Purpose This study aims to evaluate the property tax base under the local government property taxation in Nairobi City and its implication on revenue adequacy of the city. Nairobi has grown both in population and in physical extent resulting to increased demand for urban services. The city faces challenges of adequate infrastructure service provision against increasing demand. Property taxation if fully exploited can be a major source of city government revenue, which has been dwindling. Design/methodology/approach Literature review of property tax bases in the world and examination of best practices was done to highlight the inadequacies of property tax base administration in Nairobi. Primary data were gathered through interviews of officers in Nairobi City involved in the land rating process. Secondary data were obtained through documentary search and field survey of the study area. Findings The study established that Nairobi relies on a dual system of taxation, namely, site value rating and area rating. Tax is on vacant land only and excludes improvements. There are many legal exemptions and administrative exclusions from the tax base. The property tax registers do not include all the taxable properties and there is no regular updating of the tax registers. Nairobi relies on an outdated valuation roll whose values have no relation to the current market values. Research limitations/implications These factors have resulted to a narrow tax base, which affects the revenue potential of the city and its ability to adequately provide infrastructure services. Originality/value This is an original research, which relied mainly on primary data. To establish the property tax bases and the exempt properties in Nairobi, the researchers interviewed the officers at the Nairobi city land valuation and property management directorate using structured questionnaires. To address the third objective on whether the property tax base is complete and all-inclusive, the research relied on primary data. The research population was residential properties in Buruburu, Kilimani and Riruta areas of Nairobi city. The sample data on property details were collected from the Ministry of Land and Physical Planning (MLPP). The researchers then examined the records at the Nairobi City to evaluate whether the properties, which are registered at the MLPP, are charged land rates at the city level and at what amounts. This included properties under site value rating and area rating.
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Brázdil, R., K. Chromá, L. Řezníčková, H. Valášek, L. Dolák, Z. Stachoň, E. Soukalová, and P. Dobrovolný. "The use of taxation records in assessing historical floods in South Moravia, Czech Republic." Hydrology and Earth System Sciences 18, no. 10 (October 1, 2014): 3873–89. http://dx.doi.org/10.5194/hess-18-3873-2014.
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Abstract. Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data are often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in the periods 1821–1850 and 1921–1950, although this shifts to several other decades for individual rivers. A number of uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and restriction to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data have considerable potential for extending our knowledge of past floods for the rest of the Czech Republic, not to mention other European countries in which records have survived.
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Brázdil, R., K. Chromá, L. Řezníčková, H. Valášek, L. Dolák, Z. Stachoň, E. Soukalová, and P. Dobrovolný. "Taxation records as a source of information for the study of historical floods in South Moravia, Czech Republic." Hydrology and Earth System Sciences Discussions 11, no. 7 (July 2, 2014): 7291–330. http://dx.doi.org/10.5194/hessd-11-7291-2014.
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Abstract. Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data is often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the Rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in 1821–1850 and 1921–1950, although this shifts to several other decades for individual rivers. Certain uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data has great potential for extending our knowledge of past floods for the rest of the Czech Republic as well, not to mention other European countries in which records have survived.
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OTTAWAY, SUSANNAH R. "Providing for the elderly in eighteenth-century England." Continuity and Change 13, no. 3 (December 1998): 391–418. http://dx.doi.org/10.1017/s0268416098003191.
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In 1776, in the parish of Puddletown, Dorset, Sarah Dibben, an elderly, impoverished widow, was examined as to her place of settlement by the local justice of the peace to determine whether the parish should pay for her poor relief. At the same time, the JP interviewed her son, Melchizedeck, with whom Sarah had been living, to shed further light on Sarah's situation. Melchizedeck told the justice that because Sarah was his mother he ‘thought it his Duty to assist her if he could without injuring his family’. However, he was at the marginal level of poverty himself, ‘having nothing but what he can earn to support his family’. As a consequence of these examinations, Sarah was removed to the neighbouring parish of Piddlehinton, where she had borne her children over forty years earlier.The case of Sarah Dibben's settlement highlights the main issues surrounding provisions for the elderly in eighteenth-century England. (Here, the elderly are defined as those aged 60 and above.) The provisions of the poor law of 1601 meant that both the local community and the family had a legal obligation to support the aged. This law stated that ‘the aged and decrepit’ of every parish were to be supported by a tax, collected from all those who held property in the parish. At the same time, the law dictated:The father and grandfather, mother and grandmother, and children of every poor, old, blind, lame and impotent person, or other person not able to work, being of sufficient ability, shall at their own charges, relieve and maintain every such poor person, in that manner, and according to that rate, as by the justices in sessions shall be assessed: on pain of 20s. a month. [I will be referring to this clause as the family-support section of the poor laws.]
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Żywicka, Agnieszka, and Tomasz Wołowiec. "LEGAL AND THEORETICAL ASPECTS OF PROPERTY TAXES." Review of European and Comparative Law 2627, no. 34 (December 31, 2016): 195–222. http://dx.doi.org/10.31743/recl.5076.
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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible prop-erty. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of different classes of property are residen-tial, commercial, industrial and vacant real property. A special assessment tax is sometimes confused with property tax. These are two distinct forms of taxation: one (ad valorem tax) relies upon the fair market value of the property being taxed for justification, and the other (special assessment) relies upon a special enhance-ment called a “benefit” for its justification