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Detroit and the property tax : strategies to improve equity and enhance revenue /

This report outlines the problems underlying the erosion of Detroit's property taxbase--a factor that contributed to the city's bankruptcy in 2013. It offers recommendationsfor reform at the local and state level, as well as insight and analysis to help policymakers across the country prot...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Sands, Gary (Autor), Skidmore, Mark (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, MA : Lincoln Institute of Land Policy, [2015]
Colección:Policy focus series (Lincoln Institute of Land Policy)
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Intro; Contents; Executive Summary; Chapter 1: Introduction; Background; Detroit in the 21st Century; Chapter 2: Statewide Property Tax Policies; Proposal A; Headlee Amendment; Tax Abasements; Chapter 3: Tax Base Distortions in Detroit; Limitations on Growth in Assessments; Tax-Exempt Property; Assessment Practices; Tax Delinquency; Chapter 4: Tax Abatements and Regional Competition; Relatively High Tax Rates; Use of Abatements to Reduce Tax Burden; Ineffectiveness of Tax Abatements; Regional Competition in Southeast Michigan; Chapter 5: Alternative Tax Scenarios
  • Land Area and Land Value Tax OptionsSpecial Assessment Option; Conclusions; Chapter 6: Options for Reform; Challenges to Property Tax Reform; Key Considerations in Improving Property Tax Viability; Local Options for Property Tax Reform; State Options for Property Tax Reform; References; Acknowledgements; About the Authors; About the Lincoln Institute of Land Policy