Thesis (doctoral)--Universität Freiburg in der Schweiz, 1949. / Includes bibliographical references (p. 117-126).

Thesis (Ph. D.)--Illinois State University, 1978. / Title from title page screen, viewed Jan. 18, 2005. Dissertation Committee: Ben C. Hubbard, G. Alan Hickrod (co-chairs), Vernon Pohlmann, Ronald Halinski, Walter L. Bishop. Includes bibliographical references (leaves 47-51) and abstract. Also available in print.

Thesis (Ph. D.)--University of Wisconsin, 1913. / Bibliography: p. 112-113.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1980. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

This thesis examines the general subject of real estate property taxation and the specific problem of evaluating the consequences of certain taxation policies. The administration of real estate property taxation in North America is examined by means of a literature review. Particular emphasis is placed on the criticism that has been directed at the tax on the basis of administration and the nature of the tax. The problem of non-uniformity of taxation and its consequences is examined in great detail. The sources of the problem and proposed remedies are reviewed and the methods of analysis are subjected to a critical analysis. The economic characteristics of real estate property taxes are analyzed, drawing particular attention to the difference between the effects of a tax on land and a tax on improvements. Taxes on land and improvements are evaluated in terms of their effects on property values, rents, investment decisions and development. Land assessment practices in a residential-business transition zone adjacent to the central business district in Regina are examined in detail, relating the assessed values to estimated market values. Assessed land values, expressed as percentages of estimated market value in the transition zone are compared to assessed land values in developing residential subdivisions also expressed as a percentage of the estimated market value. Land assessment rates in the transition zone are adjusted to approximately the same percentage of estimated market value as the land assessment rates in the developing subdivisions and the effect of this change on the distribution of taxes is calculated. The effects of the redistribution of taxes are evaluated using economic and real estate property taxation theories. The examination is limited to a qualitative analysis due to the lack of data which prevents the formulation of mathematical models that are capable of making quantitative predictions. In conclusion, although the methods employed to analyze the under- assessment of land in one part of the city do provide some indication of the consequences of the policy, the inability to make quantitative judgments limits their application as policy implementation tools. / Applied Science, Faculty of / Community and Regional Planning (SCARP), School of / Graduate

There exist a number of factors which operate as potentially significant determinants of the distributional impact of the property tax within any specific urban or metropolitan area. This study is an attempt to explain the income distribution effects of one factor – the property tax reappraisal lag. The study is limited mainly to the impact of the lag on owners of single-family housing. An income distribution problem arises because each property subject to the property tax is reappraised only every five or six years. Each Oregon county is divided into five or six maintenance districts to facilitate reappraisal. For example, Multnomah County, which is the subject area of the thesis text, currently has five maintenance districts. All properties in one maintenance district are reappraised each year. Insofar as property values, as well as the income of the owners of these properties, experience differential movements during the five-year period in which the original appraisal is maintained on the assessment rolls, the reappraisal lag redistributes the property tax burden within the area. The hypothesis presented here is that the property tax reappraisal lag operates to increase the burden of the property tax on owners of lower-value single-family housing, while at the same time diminishing the burden of the tax on owners of higher-value single-family housing. In order to test this hypothesis, a sample was drawn from single-family housing sales data maintained by the Sales Ratio Division of the Multnomah County Assessors’ Office. Multnomah County maintains computerized records of all property transfers occurring within Multnomah County. Through the use of simple and multiple regression analysis, it was possible to examine the following questions: (1) what factors produce the initial assessment level pattern in Multnomah County; (2) how does the reappraisal lag affect the initial assessment pattern; and (3) what are the distribution effects of the initial assessment level and the reappraisal lag pattern. The results of the study strongly support the hypothesis. Within Multnomah County the reappraisal lag operates to redistribute approximately $1,200,000 per year from owners of lower-value to owners of higher-value single-family housing, significantly increasing tax burdens on lower-income groups. The redistribution of tax burdens is complicated by the relationship between business and residential property. If redistribution occurs only within the single-family housing property class, owners of housing valued below approximately $14,605 would experience a decline in tax burden, while owners of housing valued above this amount would experience an increase in tax burden. If redistribution results in a lower tax rate for business property, the cross-over point mentioned above would decline to approximately $10,260. At the same time, because of the tax rate decline effect, there would be a net shift of tax burden roughly equal to $2.8 million per year from business to residential property.

No description available.

No description available.

No description available.

The primary purpose of this study will be to compare the equitableness of utility earnings as a source of municipal revenue when compared to that of property taxes.