Thesis (M.S.)--University of Wisconsin--Madison, 1980. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 164-167).

Thesis--University of Wisconsin--Madison. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 304-310).

Thesis (M.S.)--University of Wisconsin--Madison, 1963. / eContent provider-neutral record in process. Description based on print version record. Bibliography: l. 105-107.

The purpose of this thesis is two fold: first, to focus attention on the problems of urban expansion and the trend towards suburban living and secondly, to investigate a technique which could be used by semi-rural municipalities to control one of the problems of suburbanization, that of premature conversion of farm land to non-farm uses. Many techniques are presently used to control land use and urban development in municipalities in transition from a rural to an urban character, but generally, these techniques have failed to protect farm land from premature conversion to non-farm uses. The technique examined in this thesis is that of financial control as exercised through property taxation. After substantiating the increasing demand for land for urban uses, a brief examination of the forces which regulate the supply and demand of land is presented to aid the understanding of the principle of highest and best use as applied to competing land uses. This illustrates the cause for the premature conversion of farm land to non-farm uses. An examination is made of the conversion of farm land to non-farm uses with emphasis on premature conversion and the economic and social costs which arise from this conversion. In view of the increasing rate of conversion of farm land to non-farm uses and the costs which can be attributed to premature conversion of farm land, it becomes evident that a technique which will protect farm land from premature conversion should be implemented. By studying the ways and means currently available for the control of land use and land development by a public agency, it is found that the regulations do not protect farm land from premature conversion to non-farm uses. Since financial control of land use exercised through taxation is not used to any appreciable degree by municipal governments, the relationship of land use and property tax is studied. In this evaluation, particular attention is placed on the effect of property taxes on farm land. This leads to the conclusion that high property taxes can force land into a more intensive use. As a result of this conclusion, it is proposed that a reduction in farm property taxes would protect farm land from premature conversion to non-farm uses. Rather than use an arbitrary tax rate to lower farm taxes, the tax rate is related to the cost of services provided for farm property. Using 1961 data collected from The Corporation of The Township of Richmond, a 'rural-urban' municipality adjacent to the City of Vancouver in British Columbia, it is shown by apportioning the municipal revenues and expenditures to farm and non-farm property that a tax rate related to the cost of services provided for farm land would reduce the farm taxes. The reduction in taxes is then related to the farm land income, which is measured by farm land rental values, to determine the effect it would have in protecting farm land from premature conversion to non-farm uses. An analysis of the farm land income shows that the net return to farm land is comprised of tangible and intangible elements. The tangible or monetary return to the farm land is low when compared with the return available from other low risk investments. Thus, it appears that the intangible returns such as the value as a homesite, the possibility of a capital gain and the prestige of land ownership are greater than the economic returns. From this it is concluded that a reduction in farm taxes arising from relating the tax rate to the cost of services provided for farm property may, depending upon the taxation system, encourage farm land owners to keep their land in farm use, but would not protect farm land from premature conversion to non-farm uses. / Applied Science, Faculty of / Community and Regional Planning (SCARP), School of / Graduate

No description available.

No description available.

Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax appeal process and examining their motivations for participation. In addition, the study sought to determine whether patterns of use and success in appeal systems affected the distribution of the tax burden. Data were collected by means of a survey distributed to single-family property owners from two Florida counties. In addition, state and county documents were analyzed to determine appeal patterns and examine the impact on assessment uniformity, over a three-year period. The survey data provided contextual evidence that single-family property owners are not as troubled by property taxes as they are by the conduct of local government officials. The analyses of the decision to appeal indicated that more expensive properties and properties excluded from initial uniformity analyses were more likely to be appealed, while properties with homestead exemptions were less likely to be appealed. The value change analyses indicated that appeals are clustered in certain geographical areas; however, these areas do not always experience a greater percentage of the value changes. Interestingly, professional representation did not increase the probability of obtaining a reduction in value. Other relationships between the variables were discovered, but often with weak predictive ability. Findings from the assessment uniformity analyses were also interesting. The results indicated that the appeals mechanisms in both counties improved assessment uniformity. On average, appealed properties exhibited greater horizontal and vertical inequities, as compared to non-appealed properties, prior to the appeals process. After, the appeal process was completed; the indicators of horizontal and vertical equity were largely improved. However, there were some indications of regressivity in the final year of the study.

Thesis (Ph.D.)--Cleveland State University, 2009. / Abstract. Title from PDF t.p. (viewed on Dec. 11, 2009). Includes bibliographical references (p. 141-153). Available online via the OhioLINK ETD Center and also available in print.

Enlightened by the theory of Tiebout and Hamilton about property tax as a benefit tax and the new view reformulated by George R. Zodrow and Peter Mieszkowski, this dissertation seeks to study the capitalization and regressivity of Government Rates in Hong Kong, which have already existed for 165 years in the city and are equivalent to property tax mentioned in western literature. Since both Hong Kong and Mainland China share the same structure of land lease system, it is meaningful to study the implications of Rates in the property market in Hong Kong at the juncture of a new wave of property tax reform in China commencing with the latest property tax experiment in two major cities: Chongqing and Shanghai. 　　This dissertation first reviews the history and describes the roles of Government Rates in the financial revenue and expenditure system of the Hong Kong Government to get a clear picture of where Rates are from, how they are collected and where they have been spent on. Meanwhile, effects of Rates and public expenditures on local residential property values of different classes during the year 1974-2008 are examine by applying time series of housing price index, percentage of Rates charge, and public expenditure, etc. Furthermore, in order to test whether Hamilton’s intra-jurisdictional capitalization exists, transaction data of the year 2000 from EPRC are employed to examine whether low income housing (small units) sells at relatively higher price compared with high income housing (large units) due to the fiscal surplus. The empirical results show no capitalization of Rates but capitalization of public goods exists and the Rates payment is shifted forward into the housing price. We find out that Rates in Hong Kong is not a capital tax, and actually it is a benefit tax and user fee paid for public goods. The last part of the dissertation concludes valuable lessons for the property tax reform in Mainland China. ii 2 / published_or_final_version / Real Estate and Construction / Master / Master of Philosophy

Thesis (doctoral)--Universität Münster.