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...

Tax Breaks and Inequality: Enriching Billionaires and Low-Road Employers in the Name of Economic Development

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...

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,...

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...

Boston’s PILOT Program at Year 7

Type Policy Brief or Report

Year 2019

Level City or Town

State(s) Massachusetts

Source Boston Municipal Research Bureau

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

Boston's Payment in Lieu of Taxes (PILOT) program establishes voluntary payment agreements between the city and non-taxable institutions to offset forgone property tax revenue. This report finds that Boston's PILOT program is one of the most revenue-productive PILOT programs in the...

The Effects of Wal-Mart on Local Labor Markets

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...

Good Intentions vs. Effective Outcomes: An Analysis of Selected New Mexico Tax Incentives

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...

2019 San Francisco Ordinance 79-19 Granting Non-profit Organizations First Right of Purchase to Preserve Affordable Housing

Type Ordinance or Resolution

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...

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...

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

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. ...

How Congress Can Stop Corporations from Using Stock Options to Dodge Taxes

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...

Tax Breaks to Tighten, Trim or Trash

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,...

2020 Richmond Ordinance 20-096 Establishing a Tax Amnesty Period

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...

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....

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...

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...

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...

2006 Baltimore Ordinance 07-474 Regarding Inclusionary Housing

Type Ordinance or Resolution

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...

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

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. ...

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...

Property Tax Circuit Breakers in 2019

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...

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...

Fifteen (of Many) Reasons We Need Real Corporate Tax Reform: Companies From Various Sectors Use Legal Maneuvers to Avoid Taxes

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’...

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...

ProGov21 Policy Library

Remove Entry

There was an error communicating with the server.

There was an error while saving your data.

Error

Update Page Content

You are leaving the page