University of Wisconsin–Madison
Progressive Local Government
For the 21st Century

ProGov21 Policy Library

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Year
The Property Tax Circuit Breaker: An Introduction and Survey of Current Programs
Type Policy Brief or Report
Year 2007
Level State
State(s) All States
Source Center on Budget and Policy Priorities
Policy Areas Economic Justice
This report provides an introduction to property tax circuit breakers and describes the main features of circuit breaker programs currently being administered in eighteen states. Some of the features discussed include eligibility restrictions (based on whether the taxpayer is a homeowner...
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State Options to Shore up Revenues and Improve Tax Codes amid Pandemic
Type Policy Brief or Report
Year 2020
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
The devastating effect of COVID-19 on state and local budgets is exposing state and local tax structures as inadequate, inequitable, and outdated. In response, states should focus first on generating needed revenue through tax increases on households, businesses, and sectors of the...
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Raising Revenue Through Municipal Corporate Taxation
Type Policy Brief or Report
Year 2020
Level City or Town, State
State(s) All States
Source Local Progress
Policy Areas -
The 2017 partisan tax reform law accelerated the United States’ rising inequality by slashing taxes of wealthy individuals and corporations and expanding the federal deficit, ultimately straining municipal budgets. In order to restore fairness to the tax code and generate revenue...
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Racial Equity and Taxes in Southern States
Type Policy Brief or Report
Year 2020
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Civil Rights
Generally, southern states levy taxes in a way that worsens racial and economic equity. Most southern states raise less revenue than states in other regions, leading to underinvestment in people and places. This lack of revenue contributes to staggering levels of poverty, particularly...
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Property Tax Circuit Breakers: Fair and Cost-Effective Relief for Taxpayers
Type Policy Brief or Report
Year 2009
Level State
State(s) All States
Source Lincoln Institute of Land Policy
Policy Areas Economic Justice, Finance & Procurement
Property tax circuit breakers provide households with direct property tax relief that increases as household income declines. In addition to analyzing the advantages of circuit breakers, this report outlines the basic types of property tax circuit breakers and examines whether eligibility...
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The U.S. Needs a Federal Wealth Tax
Type Policy Brief or Report
Year 2019
Level National
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Civil Rights
A federal wealth tax on the richest 0.1 percent of Americans is a viable approach for Congress to raise revenue and address rising inequality. This report outlines reasons why the United States needs a federal wealth tax to achieve these goals, as opposed to federal tax policies that...
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Recovery for All or Recovery for the Few?: Billionaire Wealth Soars in Connecticut
Type Policy Brief or Report
Year 2021
Level State
State(s) Connecticut
Source The Center for Popular Democracy
Policy Areas Economic Justice
While Connecticut’s working families are struggling with low wages, threats of eviction, food instability, lack of affordable health care, and high levels of unemployment amidst the COVID-19 pandemic, Connecticut’s wealthiest residents have amassed unprecedented wealth. In response...
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The Case for Progressive Revenue Policies
Type Fact Sheet or Infographic
Year 2019
Level City or Town, State, National
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Civil Rights
The United States needs to address growing inequality and raise more revenue to fund critical public investment. One way to accomplish both goals is to enact legislation that raises taxes for high-income or high-wealth households. This infographic includes figures that demonstrate...
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Who Pays? A Distributional Analysis of the Tax Systems in All 50 States
Type Policy Brief or Report
Year 2018
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
No two state tax systems are the same. This report provides detailed analyses of the features of every state tax code and assesses their fairness by measuring effective state and local tax rates paid by all income groups. The report concludes the following findings: the majority of...
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Executive Orders Extending Property Tax Relief Programs for Veterans, Older Adults, and Individuals with Disabilities
Type Policy Brief or Report
Year 2021
Level City or Town, County, State, National
State(s) All States
Source Office of Legislative Research
Policy Areas Economic Justice
This report provides an overview of the Executive Orders (EOs) that suspend recertification requirements for recipients of certain property tax relief programs for older adults, individuals with disabilities, and veterans and their family members. In particular, this report focuses...
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Who Pays Taxes in America in 2020?
Type Fact Sheet or Infographic
Year 2020
Level City or Town, State, National
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Democracy & Governance
Progressive taxation requires the rich to pay a higher share of their income in taxes than poor people. This infographic shows that America’s tax system is only moderately progressive through a series of charts depicting the share of total taxes paid across income groups and tax rates...
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Moving Toward More Equitable State Tax Systems: A “Who Pays?” Follow-Up Report on Tax Policy Options for Advancing Equity and Addressing Income Inequality
Type Policy Brief or Report
Year 2019
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
Public policies are contributing to the widening income and wealth gap. This report provides recommendations that policymakers can take to improve their constituents’ lives and their states’ economies through tax policy. It explains the importance of favoring taxes on income and wealth...
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2017 Seattle Ordinance 125339 Taxing the Rich
Type Ordinance
Year 2017
Level City or Town
State(s) Washington
Source Seattle City Council
Policy Areas Economic Justice
This ordinance imposes an income tax on high-income residents, particularly individuals with total income above $250,000 per year. It also outlines payment methods and deadlines, describes eligibility for credit, establishes an examination process, issues amnesty and penalties for...
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Public Finance & Investment Roadmap
Type Roadmap
Year 2021
Level City or Town, County
State(s) All States
Source ProGov21
Policy Areas Finance & Procurement
Budget shortfalls arise when powerful actors avoid paying their fair share of taxes and when federal and state governments push responsibilities onto the local level without providing adequate financial resources. In order to patch these shortfalls, many local governments have become...
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Property Tax Circuit Breakers in 2019
Type Policy Brief or Report
Year 2019
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
Residential property taxes are regressive, requiring low-income taxpayers to pay more of their income in tax than wealthier taxpayers. In order to make residential property taxes more affordable, state lawmakers can pursue a “circuit breaker” approach, in which taxpayers earning below...
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Tax Justice Is...
Type Policy Brief or Report
Year 2020
Level City or Town, State, National
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
Racial justice, economic justice, climate justice, and health justice all require tax justice. The United States does not raise enough tax revenue to fund the basic needs of its people or environment, leading to income inequality, racial wealth gaps, and negative health and climate...
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2012 San Antonio Ordinance 0603 Establishing a Sales and Use Tax Election
Type Ordinance
Year 2012
Level City or Town
State(s) Texas
Source City of San Antonio
Policy Areas Democracy & Governance
This ordinance establishes an election to authorize the city to levy a minor sales and use tax that would generate funding for early child development and education services in the city. It also provides election logistics including dates, locations, and permitted voting methods....
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Land Value Tax
Type Policy Brief or Report
Year 2021
Level City or Town
State(s) Minnesota
Source Metro Transit
Policy Areas Economic Justice, Finance & Procurement, Transportation & Mobility
This report finds that land value taxes incentivize development by levying higher taxes on under-utilized parcels. It includes an evaluation of a bill considered the Minnesota Legislature to permit such projects, as well as case studies illustrating how land value taxes encourage...
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Non-Glamorous Gains: The Pennsylvania Land Tax Experiment
Type Policy Brief or Report
Year 2019
Level City or Town
State(s) Pennsylvania
Source Strong Towns
Policy Areas Economic Justice, Finance & Procurement
This article reviews a collection of cities in Pennsylvania that utilize land value taxes to incentivize development and property improvements. It finds that cities with land value taxes mitigate excessive tax burdens for financially vulnerable residents while maintaining long-term...
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How to Improve Texas’ Property Tax System
Type Article
Year 2022
Level State
State(s) Texas
Source Every Texan
Policy Areas Economic Justice, Finance & Procurement
This article recommends increasing the school district property homestead exemption, reducing school taxes for seniors and individuals with disabilities, and reducing property taxes for home buyers. It also outlines a flat-dollar homestead exemption which would provide larger tax...
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State “Mansion Taxes” on Very Expensive Homes
Type Policy Brief or Report
Year 2019
Level City or Town, State
State(s) All States
Source Center on Budget and Policy Priorities
Policy Areas Economic Justice, Finance & Procurement
This report recommends that states adopt a tax on high-value properties, or what is sometimes called "Mansion Taxes," in order to fund schools, healthcare, roads, and other public services. It provides examples of states and localities that have implemented progressive real estate...
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More Than Fines and Fees: Incorporating Equity into City Revenue Strategies
Type Policy Brief or Report
Year 2021
Level City or Town
State(s) All States
Source Urban Institute
Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement
This report recommends a variety of policies for local leaders to adopt in pursuit of equitable public revenue. These include tracking changes in revenue diversity and payment burdens, in-kind and non-monetary value capture strategies, and inclusive community engagement strategies...
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Split-Rate Property Taxation in Detroit: Findings and Recommendations
Type Policy Brief or Report
Year 2022
Level City or Town
State(s) Michigan
Source Lincoln Institute of Land Policy
Policy Areas Economic Justice, Finance & Procurement
This report analyzes Detroit's split-rate tax system, which applies a higher rate to land value and a lower rate to structures and property improvements. It finds that foreclosure rates in the city significantly decreased when property tax rates were effectively lowered. Its recommendations...
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Land Value Tax: Can it Work in the District?
Type Article
Year 2019
Level City or Town
State(s) District of Columbia
Source D.C. Policy Center
Policy Areas Economic Justice, Finance & Procurement
This article covers the benefits of imposing a land-value tax in the District of Columbia on commercial and residential development. It recommends implementing a land value tax in mixed-use zones that show high opportunities for redevelopment. ...
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Reforms to the Louisiana Industrial Tax Exemption Program (ITEP)
Type Policy Brief or Report
Year 2022
Level City or Town, County, State
State(s) Louisiana
Source Institute for Energy Economics and Financial Analysis
Policy Areas Economic Justice, Finance & Procurement
This report examines a 2016 executive order reforming Louisiana's Industrial Tax Exemption Program. As an attempt to balance business and community interests, the reforms increased industrial property taxes, limited the overall corporate tax exemption, and required applications to...
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