Property Valuations and the Tax Assessor
Author : Thomas Linder
Publisher :
Page : 20 pages
File Size : 35,82 MB
Release : 1923
Category : Property tax
ISBN :
Author : Thomas Linder
Publisher :
Page : 20 pages
File Size : 35,82 MB
Release : 1923
Category : Property tax
ISBN :
Author : Mark Haveman
Publisher :
Page : 0 pages
File Size : 37,86 MB
Release : 2008
Category : Property tax
ISBN : 9781558441675
This policy focus report examines options that exist for timely and efficient aid to needy taxpayers, including circuit breaker programs that reduce taxes based on income level; truth in taxation measures; deferral options on property tax payments; partial exemptions on owner-occupied or homestead properties; and classified tax rates.
Author : Joseph K. Eckert
Publisher :
Page : 756 pages
File Size : 21,93 MB
Release : 1990
Category : Business & Economics
ISBN :
An essential volume for anyone needing information on the property tax: appraisers, taxpayers, students, reformers, government officials. Adopted as the official assessment manual by many states. A readable, authoritative text. Covers valuation methods used by private appraisers & by assessors. Addresses tax policy & management issues related to efficient assessment administration. Treats both practice & underlying theory. Contents include The Ad Valorem Tax System; A Framework for Valuation; The Economics of Real Property Appraisal; Appraisal Theory: Mass Appraisal & Single-Property Appraisal; Data Collection & Management; The Sales Comparison Approach; Land Valuation; The Cost Approach; An Introduction to the Income Approach; Real Investment & Finance; Income, Expense & Lease Analysis; Mass Appraisal; Mass Appraisal Model Building Theory; Mass Appraisal Model Calibration; Elements of Administration; Mapping System Management; Revaluation Planning; Computers in Mass Appraisal; Sales Analysis & Mass Appraisal Performance Evaluation; Quality Assurance, Notifications, Appeals & Public Relations. Index, glossary, references & list of equations. Complemented by Assessment Administration Practices in the U.S. & Canada: 1992 Update. pap. $50 (ISBN 0-88329-082-0) See annotation. To order call: 312-947-2053.
Author : John Edwin Anderson
Publisher :
Page : 0 pages
File Size : 26,84 MB
Release : 2014
Category : Land value taxation
ISBN : 9781558442979
State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is preferential assessment of rural land under the real property tax, often called use-value assessment (UVA) or current-use assessment. This book explains and analyzes the critical questions raised by this fiscal tool for farmland preservation. Under UVA, the assessments of various parcels of land within a given state may vary tremendously from property to property. A tract that is zoned residential with access to a turnpike might be assessed at $7,865 per acre. In the very same neighborhood, though, an even larger tract of vacant land might be assessed at a mere $127 per acre, which is far below the market value. How can there be such dramatic differences in the assessment of land values within the same community or neighborhood? Has the town assessor failed to treat property owners fairly and equally, as required by state law? Not at all. Nearly all states across the country permit, and even require, local assessors to value some parcels of undeveloped land far below their fair market values for the purpose of levying local property taxes. Despite their stated purpose of preserving rural lands from urban development, UVA programs can have unintended negative consequences. One is erosion of the legal and constitutional principle of uniformity of taxation; another is shifting of the local tax burden to other property owners, perhaps in a regressive manner. Occasionally UVA programs generate political controversy and even legislative action concerning "fake farmers" who enjoy low property tax bills, but whose land might only be used to sell firewood or Christmas trees to a few friends and neighbors. This volume explains the origins, key features, impacts, and flaws of use-value assessment programs across the United States. It describes in detail the process and characteristics of UVA programs in 44 states and recommends reforms. This book serves as a road map for public officials, scholars, and journalists concerned with agricultural taxation and land use issues.
Author :
Publisher :
Page : 64 pages
File Size : 48,3 MB
Release : 1980
Category : Assessment
ISBN :
Author : California. Assessment Standards Division
Publisher :
Page : 40 pages
File Size : 27,76 MB
Release : 1985
Category : Real property tax
ISBN :
Author : Kansas. Division of Property Valuation
Publisher :
Page : 156 pages
File Size : 26,90 MB
Release : 1976
Category : Real property
ISBN :
Author : California. Assessment Standards Division
Publisher :
Page : 66 pages
File Size : 24,52 MB
Release : 1984
Category : Real property tax
ISBN :
Author : Cook County (Ill.). Joint Commission on Real Estate Valuation
Publisher :
Page : 196 pages
File Size : 36,74 MB
Release : 1927
Category : Land value taxation
ISBN :
Author : John H. Keith
Publisher :
Page : 104 pages
File Size : 30,59 MB
Release : 1956
Category :
ISBN :