Property Tax Initiatives Connecticut General Assebly物业税的举措康涅狄格州大会.docVIP

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Property Tax Initiatives Connecticut General Assebly物业税的举措康涅狄格州大会.doc

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Property Tax Initiatives Connecticut General Assebly物业税的举措康涅狄格州大会

February 4, 1998 98-R-0047 FROM: John Rappa, Principal Analyst RE: Property Tax Initiatives You asked us to summarize recent property tax initiatives in other states. SUMMARY Critics of the property tax argue that it no longer taxes people based on their ability to pay, as it did when land was the principal form of wealth. The pressure for change mounted as state and federal aid to municipalities dropped during the 1980s. During that period, education funding commanded a bigger share of municipal budgets, revealing major disparities between towns based on property wealth. Strategies to reduce the property tax burden by adding new properties to the tax rolls appear to work only in municipalities with developable land or in those that can annex sparsely settled unincorporated areas. The pressure for change has spawned five types of initiatives, which Table 1 summarizes and compares. Tax relief measures try to ease the burden on individual taxpayers, such as elderly homeowners and manufacturers. Most accomplish this indirectly by allowing taxpayers to reduce their state income taxes based on the property taxes they paid. Other measures substitute state funds to pay for education or other local government costs. Michigan replaced school property taxes with a statewide sales tax while Vermont adopted a statewide property tax to fund education. Proponents claim that these measures reduce disparities between towns, while opponents counter that they erode local control over education spending. Some initiatives address the way municipalities assess property taxes. Minnesota requires municipalities to classify properties according to 70 categories and to tax each category at a different rate. Proponents claim that this approach allows states to apportion the tax burden while opponents claim that there is no reason why some types of properties should be taxed at higher rates than other types. Pennsylvania allows some cities to tax buildings at a lower rate t