Social and Geographic Inequities in the Residential Property Tax: A Review and Case Study—A Commentary

2002 ◽  
Vol 34 (2) ◽  
pp. 361-365
Author(s):  
Jason Moore
Keyword(s):  
Property Tax ◽  
Residential Property

Social and Geographic Inequities in the Residential Property Tax: A Review and Case Study

2001 ◽  
Vol 33 (5) ◽  
pp. 881-900 ◽  
Author(s):  
Richard Harris ◽  
Michael Lehman
Keyword(s):  
Metropolitan Areas ◽  
Property Tax ◽  
Market Value ◽  
Social Geography ◽  
Residential Property ◽  
Assessment Data ◽  
Market Values ◽  
Geographical Variations ◽  
The Social

Although the fact is not widely acknowledged by urban scholars, because of the way that it is administered the property tax helps to shape the social geography of metropolitan areas. Research by public finance specialists has shown that cheap housing is often overassessed, and that variations in assessment ratios (the ratio of assessed to market values) usually favour the suburbs. Sales prices and assessment data from the Hamilton, Ontario, metropolitan area for 1976, 1996, and 1999 confirm these patterns and show that they are persistent. In addition, cross-tabulations by market value and location show that geographical variations in assessment ratios are caused by the inequitable treatment of inexpensive property, not vice versa. A 1998 reassessment made the situation worse. The main difficulty in reducing tax inequities is political, not technical.

scholarly journals Constraints on property rating in the Offinso South Municipality of Ghana

2013 ◽  
pp. 77-89 ◽  
Author(s):  
Nicholas Addai Boamah
Keyword(s):  
Land Use ◽  
Land Use Planning ◽  
Property Tax ◽  
Planning System ◽  
Public Confidence ◽  
Administration System ◽  
Land Use Regulations ◽  
Property Owners ◽  
Municipal Assembly

The potential of property rate has been least tapped by decentralized governments in Ghana. This paper investigates the property rating system in Ghana through a case study of Offinso South Municipality (OSM). Questionnaires were used to gather empirical data from property owners in the municipality. The paper finds that there is inadequate property tax administration system and high public disdain for the property tax in OSM, with a significant association between compliance with the property tax and land use regulations in OSM. The paper suggests that the Offinso South Municipal Assembly (OSMA) should improve its land use planning system to facilitate voluntary compliance with the property tax. OSMA should also address accountability and transparency problems in the property tax system in order to increase public confidence in the tax regime. The OSMA should also improve on the property tax collection modes by computerising the billing and collection processes.

Income Redistributive Effects of State and Local Fiscs: Connecticut, a Case Study

1973 ◽  
Vol 1 (4) ◽  
pp. 372-387 ◽  
Author(s):  
A. T. Eapen ◽  
Ana N. Eapen
Keyword(s):  
Low Income ◽  
Local Governments ◽  
Property Tax ◽  
Tax Structure ◽  
Tax Progressivity ◽  
Transfer Payments ◽  
Low Income Families ◽  
State And Local ◽  
Redistributive Effects

Regardless of the alternative assumptions used to allocate taxes and benefits from expenditures of Connecticut state and local governments in 1967, this study shows that the incidence of taxes is regressive while that of expenditures is progressive. The regressivity of the tax structure is overwhelmingly due to the regressivity of the property tax. Progressivity of expenditures stems chiefly from transfer payments, housing, and hospitals which benefit primarily low-income families. On the basis of reasonable assumptions, it is shown that the state and local fiscs bring about, on the average a net redistribution of a mere two percent of income from families with annual incomes of $12,000 and above to those below that level.

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