ERIC Number: ED078533
Record Type: RIE
Publication Date: 1973-Mar-10
Reference Count: 0
Property Assessment and Exemptions: They Need Reform.
Stauffer, Alan C., Comp.
This report points out inequities in the taxing methods of many States and of State subdivisions and suggests possible remedies. Special emphasis is placed on assessments against real property and the impact of these assessments on tax revenues. The report concludes that (1) school revenue systems have suffered because of inadequate laws that have been poorly drawn and ineffectively administered; (2) exemptions have eroded tax bases requiring that higher rates be levied on nonexempt property; (3) few States require local assessors to use the basic tools -- tax maps and assessment manuals -- which would promote uniformity in assessment levels; (4) more research into computer applications for property tax assessment is needed; and (5) more research is needed on the effects of various appraisal methods on assessment quality and uniformity. Appendixes contain State-by-State information on various aspects of property taxation and assessment. (Author/JF)
Descriptors: Assessed Valuation, Educational Finance, Equal Education, Property Taxes, Research, School Taxes, State Legislation, State Surveys, Tax Rates
Education Commission of the States, 300 Lincoln Tower, 1860 Lincoln Street, Denver, Colorado 80203 ($2.00)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Education Commission of the States, Denver, CO. Dept. of Research and Information Services.