If New York State had attempted to raise its tax revenues from 1956 to 1975 entirely without recourse to property taxes, the burden would have had to be shifted to one or more of four other major categories of taxation. This document briefly discusses the impact of two alternatives: how each of the four categories would have been affected by being…

A legal case in California involving property tax revenue redistribution may have far reaching effects on educational finance. (STS)

The revisionist view that property taxes are progressive rather than regressive is contradicted by research that shows the property tax takes proportionately more from the low-income taxpayer than it does from the middle- or high-income taxpayer. (Author/MLF)

One lesson to be learned from the turmoil in Idaho that resulted from the passage of a Proposition 13-like tax limitation measure is that the electorate doesn't understand the tax system. Voters seemed to want to reduce property taxes while preserving school programs. (Author/IRT)

Argues that shifting the property tax burden from improvement values to unimproved land values would help to preserve open space around cities and stem the flight of businesses and homeowners from central cities to the suburbs. Available from: The American Journal of Economics and Sociology, 50 East 69th Street, New York, New York 10021; $3.00…

Property tax limitation measures passed in 1978 by voters in California and Idaho contain provisions that apparently will reduce the equity of the property tax system in both states. Changes in assessment practices mandated by the new laws will shift the property tax burden away from business and commercial property and toward residential property…

The people say they favor reduction in the property tax -- an inequitable and disastrously inflexible source of funds for schools in a period of inflation. Voters have recently turned down proposals that would have reduced reliance on the property tax in five States. Tells why. (Editor)

This booklet, prepared by the Michigan senate fiscal agency, explains new amendments to the state constitution that establish tax and expenditure limitations on state and local government in the state. The purpose of the report is to help legislators implement the new law. The first part of each section analyzes the constitutional language of the…

Seven knowledgeable persons discuss their views on the relationship between finance reform and local control. (IRT)

As a means of understanding the Jarvis-Gann initiative, the author examines the political and economic climate of California in 1977-78, examines the Jarvis initiative and the legislative alternative, and discusses the campaign strategies and unanticipated events as they affected the voters. (Author/IRT)

Appraises the effect of the Jarvis-Gann Proposition 13 for the reduction of real property taxes, on California libraries in general and on young adult services in particular. Statistics are provided that document the cutback in library services to children and young adults. (RAA)

The message of Proposition 13 appears to be a demand for smaller residential property tax burdens but not for a reduction in current service levels for most public sector activities. Available from Stanley J. Bowers, Executive Director, NTA-TIA, 21 East State Street, Columbus, OH 43215; sc $5.00. (Author/IRT)

Results of a survey of California community college presidents on the impact of Proposition 13 on their budgets. (MLF)

Summarizes state tax relief legislation that was supported by the Joint State Legislative Committees of the National Retired Teachers Association and the American Association of Retired Persons. Notes that generating public and political support for increased funding for education will be a challenge in the current fiscal climate. (Author/IRT)

Ideally, voters' and state legislatures' policy choices should underlie a property tax system that is straightforward, comprehensible, systematic, and reasonably related to policy objectives. Administration should be uniform and fair. New York State's property tax system lacks a uniform valuation standard and "circuit breaker" and has…