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...

Memphis Blues: How Corporate Property Tax Breaks and Stadium Subsidies are Sapping the City’s Fiscal Strength

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,...

Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane

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...

The New Math on School Finance: Adding Up the First-Ever Disclosure of Corporate Tax Abatements’ Cost to Public Education

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...

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...

A Good Deal for Mississippi? A Report on Taxpayer Assistance to Nissan in Canton, Mississippi

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...

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...

Local tax abatement in Ohio: A flash of transparency

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...

Tax Abatement

The Revenue Impact of Corporate Tax Incentives on South Carolina Public Schools

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...

Money Lost to the Cloud: How Data Centers Benefit from State and Local Government Subsidies

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...

Columbus Property tax abatements: transparency and accountability to schools and community

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...

Tax Abatement

Abating Our Future: How Students Pay for Corporate Tax Breaks

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....

2020 Richmond Ordinance 20-096 Establishing a Tax Amnesty Period

Type Ordinance

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...

1) 2023 New York City Ordinance 1281 Providing Property Tax Exemption for Public Servants

Type Ordinance

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. ...

Columbus leads in disclosing tax abatements

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....

Tax Abatement

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...

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...

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...

2023 Ohio Senate Bill 39 Establishing Sales Tax Exemptions for Baby Products

Type Ordinance

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. ...

The State Property Tax Deferral Program: A Guide for Municipalities

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...

ProGov21 Policy Library

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