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Journal articles on the topic 'Residential Property Tax Relief Program'

Author: Grafiati

Published: 4 June 2021

Last updated: 28 July 2025

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1

Anderson, John E. "Income Based Property Tax Relief: Circuit Breaker Tax Expenditures." Public Finance and Management 14, no. 2 (2014): 245–73. http://dx.doi.org/10.1177/152397211401400207.

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This article provides an overview of the mechanisms used by states to provide income-based property tax relief, commonly called circuit-breakers. Based on the analogy to an electrical circuit breaker, these mechanisms provide property tax relief to overburdened taxpayers. The main advantage of such mechanisms, when compared to other forms of property tax relief such as blanket homestead exemptions, is that the tax relief is linked to income in some manner. In this way, circuit breakers provide targeted property tax relief. A wide variety of mechanisms are used by the 34 states with circuit bre

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2

Sullivan, Karen A. "Brownfields Remediation: Impact on Local Residential Property Tax Revenue." Journal of Environmental Assessment Policy and Management 19, no. 03 (2017): 1750013. http://dx.doi.org/10.1142/s1464333217500132.

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The US Environmental Protection Agency (EPA) Brownfields Program provides grants to assess and clean up brownfields. There are few studies that estimate tax revenue impacts from cleanup beyond those generated directly from within the remediated site’s property lines. This study estimates the increased residential property tax revenue attributable to brownfields cleanup at 48 sites remediated between 2004 and 2011 under the EPA Brownfields Cleanup Grants Program. Findings from a previous study of a 5% to 15.2% property value increase following cleanup at these sites are applied to the assessed

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3

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 (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

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4

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 (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

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5

Souza, Francisco Melo, and Catiene Magalhães de Oliveira Santanna. "A COBRANÇA INDEVIDA DO IMPOSTO PREDIAL E TERRITORIAL URBANO (IPTU) AOS ARRENDATÁRIOS DE PROPRIEDADES NO ÂMBITO DO PROGRAMA DE ARRENDAMENTO RESIDENCIAL (PAR)." Revista ft 29, no. 146 (2025): 49–50. https://doi.org/10.69849/revistaft/ni10202505142049.

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The Urban Property and Land Tax (IPTU) is a municipal tax levied on the ownership of urban properties, as established in the Federal Constitution of 1988. However, within the scope of the Residential Leasing Program (PAR), controversies arise regarding the legality of charging this tax to lessees, given that property ownership remains linked to the Residential Leasing Fund (FAR), managed by Caixa Econômica Federal. Thus, this study aimed to analyze the improper collection of the Urban Property and Land Tax (IPTU) from lessees of properties under the Residential Leasing Program (PAR). The resea

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6

Nguyen-Hoang, Phuong, and John Yinger. "How Salience and Framing Alter the Behavioral Impacts of Property Tax Relief." Public Finance and Management 20, no. 2 (2021): 112–49. http://dx.doi.org/10.1177/152397212102000201.

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New York State's School Tax Relief Program, STAR, provides state-funded exemptions from school property taxes. From 2006–07 to 2008–09, these exemptions were supplemented with rebate checks. This paper asks whether these two algebraically equivalent but administratively distinct policies led to different behavioral responses. We estimate STAR's impact on the price elasticity of demand for school quality. This elasticity is larger when the tax relief is most salient and when it is framed as a property tax reduction instead of as unlabeled income.

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7

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 (2014): 608–34. http://dx.doi.org/10.1177/1091142114527783.

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8

Kenyon, Daphne, Robert Wassmer, Adam Langley, and Bethany Paquin. "The Effects of Property Tax Abatements on School District Property Tax Bases and Rates." Economic Development Quarterly 34, no. 3 (2020): 227–41. http://dx.doi.org/10.1177/0891242420921451.

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The authors analyze the effects of property tax abatement on the property tax base and rates of school districts within a municipality offering the abatement using data from Franklin County, Ohio, one of the most populous counties in the United States. An increase in a school district’s Community Reinvestment Area abatement intensity correlates with (a) a decrease in the mill rate for real property, (b) a decrease in effective residential and nonresidential property tax rates, and (c) an increase in total market value of property. While these effects are small, they indicate that a municipalit

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9

Harris, Richard. "The Canadian Home: The Fate of Owners and Investors in the Great Depression." Canadian Historical Review 104, no. 2 (2023): 251–73. http://dx.doi.org/10.3138/chr-2022-0036.

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Although Canada’s is a liberal, settler-colonial society that has long valued the right to property, we know remarkably little about the experience of owners of, and investors in, residential real estate during the Great Depression. This was a period of great suffering for both. Scattered and neglected sources, coupled with cautious comparisons with the better-documented us experience, makes it possible to provide a plausible sketch. Many mortgaged homeowners, and a higher proportion of the stigmatized landlords, lost their properties through default or tax sales. Unlike the situation in the U

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10

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 instrument

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11

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 (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 dist

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12

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 (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

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13

Liaw, K. Thomas. "Benefits of Property Assessed Clean Energy Programs and Securitization of Property Assessed Clean Energy Loans." Commodities 3, no. 4 (2024): 421–30. http://dx.doi.org/10.3390/commodities3040023.

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Property Assessed Clean Energy (PACE) programs finance energy efficiency and renewable energy improvements to residential and commercial properties with a special tax assessment added to property taxes. This paper surveys the literature and documents the quantitative estimates of the environmental and economic benefits. This paper extends to discuss the securitization of PACE loans. The issuance of PACE green bonds frees up capacity for more PACE improvements. In addition, we summarize the concerns raised after the programs have been implemented. Those concerns include consumer protection, aud

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14

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 (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 reduce

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15

Brotman, Billie Ann. "The impact of corporate tax policy on sustainable retrofits." Journal of Corporate Real Estate 19, no. 1 (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.

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16

Macchiaroli, Maria, Luigi Dolores, Gianluigi De Mare, and Luigi Nicodemo. "Tax Policies for Housing Energy Efficiency in Italy: A Risk Analysis Model for Energy Service Companies." Buildings 13, no. 3 (2023): 582. http://dx.doi.org/10.3390/buildings13030582.

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The Superbonus is an Italian tax relief policy aimed at encouraging residential buildings’ energy and seismic efficiency. Only the energy part of the legislation is analyzed here. The tax deductions of the Superbonus exceed the nominal value of the project, making the interventions convenient even for economically disadvantaged citizens and small construction companies. However, the measure has only found wide diffusion in single-family housing, while it proceeds more slowly for multi-family buildings, where procedural complexities greatly amplify the risk of the financial failure of projects.

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17

Hanke, Steve H., and Stephen J. K. Walters. "Financing Urban Revitalization: A Pro‐Growth Template." Journal of Applied Corporate Finance 30, no. 3 (2018): 47–54. http://dx.doi.org/10.1111/jacf.12309.

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The co‐authors recommend American cities adopt a particular property‐tax rate cutting strategy. They contrast relatively prosperous San Francisco with impoverished Baltimore. Both cities actually raised property taxes frequently between 1950 and 1975 with roughly the same results–falling population and rising crime. During the same period, many other cities also raised tax rates to make up for lower economic output, thereby encouraging more people and businesses to leave.The change in San Francisco's economic fortunes did not arise out of either a successful crime‐fighting program (it had wors

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18

Groenewold, Matthew R. "Enhancing Local Health Department Disaster Response Capacity with Rapid Community Needs Assessments: Validation of a Computerized Program for Binary Attribute Cluster Sampling." Prehospital and Disaster Medicine 21, no. 01 (2006): 32–39. http://dx.doi.org/10.1017/s1049023x00003290.

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AbstractIntroduction:Local health departments are among the first agencies to respond to disasters or other mass emergencies. However, they often lack the ability to handle large-scale events. Plans including locally developed and deployed tools may enhance local response. Simplified cluster sampling methods can be useful in assessing community needs after a sudden-onset, short duration event.Methods:Using an adaptation of the methodology used by the World Health Organization Expanded Programme on Immunization (EPI), a Microsoft Access-based application for two-stage cluster sampling of reside

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19

Kale, Sachin, Arvind Vatkar, Nrupam Mehta, and Sonali Das. "How to Beat Inflation with Smart Investments by Orthopods." Journal of Clinical Orthopaedics 9, no. 1 (2024): 1–3. http://dx.doi.org/10.13107/jcorth.2024.v09i01.618.

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Introduction What is inflation-orthopedic perspective In orthopedic surgery, inflation is characterized as the gradual increase in the cost of surgical materials and medical services. This drop in buying power implies that the same amount of money may buy fewer medical products and services. For example, if inflation raises the cost of essential materials and services, a conventional knee replacement operation may become more expensive. Inflation-adjusted insurance reimbursements to doctors have also fallen, implying that orthopedic surgeons may be paid less in actual terms for the same surger

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20

Rainer, WG Gruessner. "Two Novel Strategies to Implement Universal Health Insurance in the United States." World Journal of Health and Medicine 2, no. 1 (2024): 15–19. https://doi.org/10.5281/zenodo.10889074.

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<strong>Abstract</strong> Universal Health Insurance does not exist in the United States for two reasons: There is a general unwillingness to dismantle the historically grown framework of the world’s most complex mix of public and private sector health coverage and Mere cost considerations. The first concern can be abated by establishing a Universal Health Insurance system which retains many or most of the historically grown infrastructure. Cost containment of such a reform is addressed herein in that the two proposed pathways comprise either: A levelled solution through Medicare-expansi

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21

Spreen, Thomas Luke, and Colton Keddington. "Temporary Property Tax Relief and Residential Home Sales." National Tax Journal, August 9, 2023, 000. http://dx.doi.org/10.1086/725504.

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22

Mahoney, Clinton, Yang Yang, Mike Jordan, Donald Gilchrist, and Haizhen Mou. "Competing for Business: Non‐Residential Property Tax Policies in Saskatoon." Canadian Public Administration, April 15, 2025. https://doi.org/10.1111/capa.70009.

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AbstractSituating the City of Saskatoon in a tax competition with four nearby prairie cities—Calgary, Edmonton, Regina, and Winnipeg—this study assesses the efficacy of two major tax tools used by Canadian cities to attract business investments: reduction of non‐residential property tax rates and targeted abatements. Descriptive analyses and stakeholder interviews suggest that the abatement program is symbolic but not a major influencer, while reducing non‐residential property tax rate is more effective in enhancing investment competitiveness. The study also offers policy improvements. The fin

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23

Rossi, David, Ben Rushakoff, and Olli-Pekka Kuusela. "Impacts of the Small-Tract Forestland Tax Program on Forestland Use in Oregon." Forest Science, April 12, 2023. http://dx.doi.org/10.1093/forsci/fxad019.

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Abstract Preferential tax programs for forest landowners are used to achieve land use–related environmental and social objectives. Nonindustrial landowners are likely to own forests near development boundaries, which may lead to a higher likelihood of land conversion from forests to alternative uses. This article answers the question of how preferential tax programs for small-tract forestland (STF) owners have influenced the conversion of forested lands in Oregon since 2005. We find that a 10% increase in STF program participation within a county (as measured by acreage enrolled) can lead to a

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24

Eom, Tae Ho, William D. Duncombe, and John Yinger. "Unintended Consequences of Property Tax Relief: New York’s STAR Program." SSRN Electronic Journal, 2005. http://dx.doi.org/10.2139/ssrn.1814022.

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25

Pickering, Matthew. "Measuring the Efficiency, Equity, and Success of Philadelphia’s Residential Property Tax Abatement." Policy Perspectives, April 25, 2019, 65–84. http://dx.doi.org/10.4079/pp.v26i0.19292.

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Philadelphia’s 10-year property tax abatement program is a tax expenditure meant to stimulate economic development through residential construction and renovation. In an era when many cities appear to be experiencing renewed growth after the urban decline of the late 20th century, it may be time to reevaluate these sorts of economic development policies. This article explores three possible ways to evaluate Philadelphia’s tax abatement as a case study for other cities with similar programs and asks whether it is the appropriate time to either restrict or end the program. The article assesses t

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26

Koutroubi, Efstathia. "Overview of tax measures for personal income tax of the period 2009-2020." International Conference on Business and Economics - Hellenic Open University 2, no. 1 (2023). http://dx.doi.org/10.12681/icbe-hou.5350.

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The key components of fiscal policy for a fair and effective tax framework are the implementation of tax reform through a mixture of immediate measures to increase revenue. The Greek income tax system underwent important structural reforms. There was an urgent need to immediately increase the state budget revenues and in the framework of the rescue program of the Greek economy there was a series of legislative interventions. Measures were taken in 2012 to curb the downward trend in revenues, such as expansion of the tax base, reduction of tax exemptions, reduction of taxable income resulting f

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27

McMillan, Melville, and Bev Dahlby. "Do Municipal Governments Need More Tax Powers? A Background Paper on Municipal Finance in Alberta." School of Public Policy Publications 7 (November 5, 2014). http://dx.doi.org/10.55016/ojs/sppp.v7i1.42488.

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Local governments in Alberta have faced considerable and variable challenges over the past 60 years. For example, the rapid population and economic growth during the 1950s, ’60s and ’70s created exceptional demands for schools, schooling and municipal infrastructure; demands exceeding those of the last 30 years. Local and especially municipal financing has relied heavily on the property tax throughout. Questions are being asked today about whether the property tax is sufficient for municipal government. Our historical analysis provides insights into the fiscal situation of Alberta’s municipali

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28

Paveglio, Travis B., and A. Rose Shriner-Beaton. "Exploring support and opposition to regulatory approaches for wildfire risk management: requirements, voluntary actions, and tailored local action." Natural Hazards, June 11, 2024. http://dx.doi.org/10.1007/s11069-024-06702-1.

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AbstractFormal requirements of wildfire mitigation on private properties are increasingly being considered as one avenue for “scaling up” wildfire management and voluntary mitigation actions to landscape scales. Likewise, enduring segments of wildfire research suggest that residents’ perceptions about potential wildfire risk sources in their landscape, including ignition sources, are critical considerations related to support for mitigation efforts such as formal requirements or cross-boundary fuel reduction initiatives. The research presented in this article utilized mixed-method, residential

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29

Shcherbinina, Svitlana, and Olena Shevchenko. "FINANCIAL INSTRUMENTS TO ENSURE ENERGY EFFICIENCY OF THE HOUSING SECTOR OF UKRAINE." Economic scope, 2022. http://dx.doi.org/10.32782/2224-6282/177-3.

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Ensuring the energy efficiency of Ukraine's housing sector are important elements in building an efficient economy and achieving sustainable development goals. These processes require significant funding, which is attracted through modern fi-nancial instruments. The aim of the article is to study the financial instruments for energy efficiency of the housing sector of Ukraine. The study used general scientific and specific methods, in particular: analysis and synthesis, theoretical generalization, comparative analysis, the method of scientific forecasting. Source base for financing measures to

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