ProGov21 Policy Library

Massachusetts Real Estate Tax Credit for Certain Persons Aged 65 and Older

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...

Fiscal First Aid for School Districts: Additional Considerations for School Districts

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...

2021 Madison Resolution 21-00413 Authorizing the Creation of a City Land Bank

Type Ordinance or Resolution

Year 2021

Level City or Town

State(s) Wisconsin

Source City of Madison

Policy Areas Public Spaces

This Resolution authorizes the creation of the City of Madison Land Bank and approves the City of Madison Land Banking Fund. The Land Banking Fund's policy, attached to this document, establishes guidelines to inform how real estate will be acquired and how uses of acquired property...

Nonprofit PILOTs

Type Policy Brief or Report

Year 2012

Level City or Town, County, Other, State

State(s) All States

Source Lincoln Land Institute

Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement

Properties owned by non-profit organizations are often exempt from taxation, which strains local budgets. However, localities can request voluntary payments in lieu of taxes (PILOTs) to recover forgone tax revenue. This policy brief explains how PILOT agreements help boost municipal...

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...

The ITEP Guide to Fair State and Local Taxes: Property Taxes

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...

2023 Milwaukee City Code Regarding Property Tax Exemptions and Payments in Lieu of Taxes

Type Ordinance or Resolution

Year 2023

Level City or Town

State(s) Wisconsin

Source -

Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement

Some property tax-exempt individuals and institutions make voluntary "payments in lieu of taxes" (PILOTs) to support local government services. This section of the Milwaukee City Charter and Code of Ordinances establishes regulations for tax-exempt properties and outlines the city's...

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...

Using Special Assessments for Community Development in North Carolina

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...

Promising PILOTs: A look at How Baltimore & Other Cities Manage Tax Gaps with Non-Profit Institutions

Type Policy Brief or Report

Year 2024

Level City or Town

State(s) Maryland

Source Office of Comptroller Bill Henry

Policy Areas Democracy & Governance, Economic Justice

Local governments can recover forgone tax revenue from property-tax exempt nonprofit organizations like universities and hospitals by requesting voluntary payments in lieu of taxes (PILOTs). This report examines Baltimore's PILOT agreement approach and highlights successful PILOT...

Progressive Policies for Raising Municipal Revenue

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...

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...

Building the Power to Reclaim Our Schools

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...

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...

The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits

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)...

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...

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...

Payments in Lieu of Taxes: Balancing Municipal and Nonprofit Interests

Type Policy Brief or Report

Year 2010

Level City or Town, County

State(s) All States

Source Lincoln Institute of Land Policy

Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement

Payments in Lieu of Taxes (PILOTs) encourage property tax-exempt institutions like nonprofits to make voluntary payments to support their municipalities. This report outlines effective strategies for PILOT programs and highlights successful local case studies. Best practices include...

Municipal Liens: Procedures for Filing, Perfecting, and Collecting

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...

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...

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...

Sinking Treasure: A Look at the Milwaukee County Parks’ Troubled Finances and Potential Solutions

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...

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...

Payment in Lieu of Taxes Between the City of Laconia and Laconia Town Solar LLC

Type Ordinance or Resolution

Year 2018

Level City or Town

State(s) New Hampshire

Source City of Laconia

Policy Areas Democracy & Governance, Economic Justice, Energy, Environment & Natural Resources, Finance & Procurement

This agreement between the City of Laconia and the local solar energy company Laconia Town Solar exempts the company's renewable energy generation facility from ad valorem real estate taxes, if they make annual payments in lieu of taxes to the city. These payments are adjusted to...

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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