University of Wisconsin–Madison

ProGov21 Policy Library

Policy Area
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Material Type
Material Type Scrollable Checkbox List
Level
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State
State Scrollable Checkbox List
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 2014
Level County
State(s) All States
Source Good Jobs First
Policy Areas Economic Justice, Community Development, Finance & Procurement
The intensification of economic inequality, one of the defining issues of our times, has many causes, ranging from the weakening of labor unions to the decimation of inheritance taxes. This report argues that another factor belongs on the list: subsidies given by state and local governments...

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 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 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 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 -
Year 2014
Level -
State(s) All States
Source The Project For Lean Urbanism
Policy Areas Environment & Natural Resources, Energy, Housing
Analysis suggests LEED buildings perform no better, and in fact perform worse, than non-LEED buildings. Many recommended actions, especially those selected by users, have little to no effect. Too few of its standards are results-driven, with high pay-back in areas other than environmental...

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 Ordinance
Year 2006
Level City or Town
State(s) Maryland
Source Baltimore City Council
Policy Areas Community Development, Economic Justice, Housing
This ordinance improves access to affordable housing by granting the city and non-profits the right of first refusal for vacant affordable housing, establishing inclusionary zoning, providing public financing for affordable housing development, and creating tax benefits for the inclusion...

Type Policy Brief or Report
Year 2008
Level County
State(s) All States
Source Mayors Innovation Project
Policy Areas Economic Justice
In response to a policy debate, this report finds that the opening of a Walmart store in a county leads to a reduction in county-level retail employment by approximately 150 workers, implying that each Walmart worker replaces around 1.4 retail workers, resulting in a 2.7 percent decrease...

Type Ordinance
Year 2019
Level City or Town
State(s) California
Source San Francisco Board of Supervisors
Policy Areas Community Development, Economic Justice, Housing
This ordinance grants certain nonprofit organizations the right to make first offers on multi-family residential buildings, provided that the property is used to create or preserve rent-restricted affordable housing. This ordinance aims to incentivize sellers by reducing general transaction...

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 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 2017
Level State
State(s) New Mexico
Source Good Jobs First
Policy Areas Economic Justice
Tax incentives given in the name of economic development are the dominant form of spending for job creation in New Mexico; these types of tax incentives are also the least transparent and most poorly monitored. Thus, in response to New Mexico’s costly, ineffective, and insufficiently...

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...

Type Policy Brief or Report
Year 2019
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
Corporations often compensate their CEOs and other top employees with stock options, which are contracts allowing the option holder to purchase the company’s stock at a set price for a fixed period. This is a problem because they allow corporations to report a much larger expense...

Type Fact Sheet or Infographic
Year 2019
Level City or Town
State(s) Ohio
Source Policy Matters Ohio
Policy Areas -
Some tax breaks help most people (like exempting sales tax on prescription drugs); but many are inefficient and misguided. The report lists inefficient tax breaks that should be tightened or reduced, including vendor discounts, snowbirds breaks, building and construction materials,...

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. ...

Type Policy Brief or Report
Year 2018
Level County
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
For decades, companies in a range of economic sectors have manipulated the tax system to avoid paying taxes on billions of dollars in U.S. profits. The major tax cut recently enacted by Congress will likely allow for this tax avoidance to continue. This report examines 15 corporations’...

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 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. ...

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...

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