University of Wisconsin–Madison

ProGov21 Policy Library

Policy Area
Policy Area Scrollable Checkbox List
Material Type
Material Type Scrollable Checkbox List
Level
Level Scrollable Checkbox List
State
State Scrollable Checkbox List
Source
Source Scrollable Checkbox List
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 2014
Level City or Town
State(s) Tennessee
Source Good Jobs First
Policy Areas -
The City of Memphis has deliberately avoided its municipal pension obligations at the same time it has granted a series of costly property tax abatements, such as payments in lieu of taxes (PILOTs), to large corporations and sports franchises. For every year between 2009 and 2012,...

Type Article
Year 2011
Level City or Town, County
State(s) All States
Source Tax Foundation
Policy Areas Economic Justice, Finance & Procurement
This article outlines different types of local income taxes and highlights localities that have recently implemented significant changes to their income tax codes. It recommends that local governments implement moderate income tax rates and mitigate compliance costs to secure investment...

Type Policy Brief or Report
Year 2018
Level City or Town, State, School District
State(s) All States
Source Good Jobs First
Policy Areas Economic Justice, Education
The Governmental Accounting Standards Board (GASB) Statement 77 requires most state and local government bodies, including school districts, to annually disclose the costs of corporate tax abatements. As a result of the new rule, thousands of America’s public school districts are...

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 Policy Brief or Report
Year 2013
Level County, County
State(s) Mississippi
Source Good Jobs First
Policy Areas Children & Families, Civil Rights
Over the past decade Nissan has created thousands of manufacturing jobs in Mississippi. While the company has spent considerable amounts of its own money, it has also received large amounts of financial assistance from taxpayers at the local and state levels. This report documents...

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 2018
Level City or Town
State(s) Ohio
Source Policy Matters Ohio
Policy Areas Economic Justice, Civil Rights, Democracy & Governance
The disclosing of tax abatements under the reporting rules of Governmental Accounting Standards Board promises the transparency for corporate tax breaks. However, the effors offered by different governments on maximizing transparency are various. Even though the new GASB standard...

Type Policy Brief or Report
Year 2020
Level County, State, School District
State(s) All States
Source Good Jobs First
Policy Areas Economic Justice, Education
Public school districts in South Carolina suffered a sharp increase in lost tax revenue in FY 2019 due to tax breaks granted to private corporations by county governments. The revenues of South Carolina’s school districts are reduced via state permitted programs that grant businesses...

Type Policy Brief or Report
Year 2016
Level City or Town, State
State(s) All States
Source Good Jobs First
Policy Areas Data & Technology
Tech companies have been rapidly expanding their networks of facilities that store and retrieve digital information through the creation of new data centers. State and local governments routinely subsidize these projects, providing traditional subsidies, such as local property tax...

Type Fact Sheet or Infographic
Year 2019
Level City or Town
State(s) Ohio
Source Policy Matters Ohio
Policy Areas Democracy & Governance
Ohio gives away revenues in the form of incentive packages but at the same time leaves many accountability gaps on data. Transparency, accountability and equity can help guide policy, supporting public's interest in quality jobs livable communities. After analysising the tax policies...

Type Policy Brief or Report
Year 2021
Level State, School District
State(s) Louisiana, Missouri, New York, South Carolina, Texas
Source Good Jobs First
Policy Areas Economic Justice, Education
Public school students in the U.S. suffered poorer schools—and local and state taxpayers paid higher taxes—in 2019 due to corporate tax breaks; economic development tax abatements given to corporations cost public school districts at least $2.37 billion in foregone revenue in FY 2019....

Type Policy Brief or Report
Year 2019
Level City or Town
State(s) Ohio
Source Policy Matters Ohio
Policy Areas Economic Justice, Civil Rights, Democracy & Governance, Finance & Procurement
Columbus discloses tax abatements to show great loss on tax income because of the new financial reporting standards. However, by showing great details on how tax revenue was spent, Columbus report, in fact, reveals a large amount of diversions of tax revenue....

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 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 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 City or Town
State(s) Virginia
Source City of Richmond
Policy Areas Economic Justice
This ordinance establishes a tax amnesty period for delinquent taxpayers, temporarily waiving late payment fees. This ordinance was implemented in response to the COVID-19 pandemic. Still, it may be utilized regardless of national emergencies, as Richmond, VA, has frequently done...

Type Ordinance or Resolution
Year 2023
Level State
State(s) Ohio
Source Ohio State Senate
Policy Areas Children & Families, Economic Justice, Finance & Procurement
This bill establishes sales and use tax exemptions for baby products, including diapers, strollers, booster seats, and cribs. It amends the existing code to make these exemptions but keeps other sales taxes in place. ...

Type Ordinance or Resolution
Year 2023
Level City or Town
State(s) New York
Source City of New York
Policy Areas Economic Justice, Finance & Procurement
This ordinance grants a 10 percent property tax exemption for real property owned by members of incorporated volunteer fire departments and ambulance services. It also specifies eligibility requirements and outlines the application process for the exemption. ...

Displaying 20 of 20 records.

Remove Entry

Are you sure you want to remove this?

There was an error communicating with the server.

Please try again later.

There was an error while saving your data.

Please try again later.

Error

Please try again later.

Update Page Content

You are leaving the page

Please make sure you saved all of the modules to avoid losing any data.