University of Wisconsin–Madison

ProGov21 Policy Library

Policy Area
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Material Type
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Level
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State
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Source
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Year
Type Fact Sheet or Infographic
Year 2021
Level State
State(s) Massachusetts
Source Massachusetts Department of Revenue
Policy Areas Economic Justice, Finance & Procurement
This technical information release outlines how Massachusetts homeowners or renters over 65 can claim tax credits against their personal income taxes. These "circuit breaker" credits are based on real estate taxes or rent paid by applicants who meet the specified income threshold...

Type Policy Brief or Report
Year 2020
Level School District
State(s) All States
Source Government Finance Officers Association
Policy Areas Health, Children & Families, Education
Amidst the COVID-19 pandemic, schools are tasked with providing a quality education to their students, along with ensuring their safety and welfare, regardless if classes are being held in-person or virtually. Additionally, schools must adjust to the economic ramifications brought...

Type Policy Brief or Report
Year 2011
Level City or Town
State(s) Illinois
Source Illinois Municipal League
Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement, Housing, Public Spaces
This guide provides an overview of liens available to municipalities under Illinois state law and provides examples of how cities should assess and enforce liens. Properties that are abandoned or liable for taxes, require excessive pest extermination efforts, or intensive removal...

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...

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...

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...

Type Policy Brief or Report
Year 2021
Level County
State(s) Wisconsin
Source Wisconsin Policy Forum
Policy Areas Finance & Procurement, Public Spaces
Over the past thirty years, Milwaukee County Parks has struggled to stay on top of repairs and upkeep, citing the decrease in funding caused by their dependence on falling property tax levy allocations. In response to these challenges, this report explores peer park systems across...

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...

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...

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...

Type Policy Brief or Report
Year 2011
Level City or Town, County
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Housing, Public Safety, Education, Democracy & Governance
The property tax is the oldest major revenue source for state and local governments. At the beginning of the twentieth century, property taxes represented more than eighty percent of state and local tax revenue. While this share has diminished over time as states have introduced sales...

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...

Type Policy Brief or Report
Year 2019
Level City or Town, School District
State(s) California
Source LAANE
Policy Areas Community Development, Education
In January 2019, United Teachers Los Angeles (UTLA) held a six-day strike in response to challenges facing The Los Angeles Unified School District (LAUSD), resulting from LAUSD’s inability to raise local property taxes and the growing charter school sector that draws funding away...

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...

Type Policy Brief or Report
Year 2012
Level City or Town, County, State
State(s) Florida, Georgia, North Carolina
Source University of North Carolina
Policy Areas Community Development, Economic Justice, Finance & Procurement, Transportation & Mobility
This report outlines types of special assessments in North Carolina designed to collect public revenue on properties in exchange for public benefits. It highlights critical infrastructure assessments that allow for a wide range of community development uses. It also features examples...

Type Policy Brief or Report
Year 2015
Level City or Town, County
State(s) All States
Source Local Progress
Policy Areas Democracy & Governance
This report lays out a set of policy and political interventions that cities, regions, and states can make to increase municipal revenue and to make their collections more progressive. Cities have historically suffered enormous budget shortfalls and after the Great Recession, available...

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...

Type Policy Brief or Report
Year 2011
Level City or Town, County
State(s) All States
Source Lincoln Institute of Land Policy
Policy Areas Democracy & Governance, Finance & Procurement
Municipalities in the US are facing a fiscal crisis due to the expiration of federal stimulus assistance and significant cuts in aid from states. Property values have also declined, affecting property tax revenues. This report offers an overview of payments in lieu of taxes (PILOTs)...

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...

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...

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...

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...

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...

Type Policy Brief or Report
Year 2022
Level City or Town, State
State(s) Maine
Source State of Maine
Policy Areas Economic Justice, Finance & Procurement
This policy guide explains Maine's statewide property tax deferral program, which allows senior citizens and disabled individuals to defer property tax payments until they pass away, move, or sell their property. It also outlines property eligibility requirements and the roles of...

Type Ordinance or Resolution
Year 2020
Level County
State(s) Illinois
Source Chicago City Council
Policy Areas Economic Justice, Environment & Natural Resources, Finance & Procurement
The Cook County tax Incentive Ordinance establishes real estate tax incentives to property owners who build or occupy property that is located within Cook County and is used for industrial or commercial purposes. However, these tax incentives may be suspended in several circumstances....

Displaying 25 of 33 records.

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