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Property Taxes from the Ground Up

Author

Listed:
  • Enid Slack

    (University of Toronto)

  • Joan Youngman

    (Lincoln Institute of Land Policy and the World Bank)

Abstract

This paper begins with the basic "big picture," focusing on the benefits the property tax offers as a tool for fiscal decentralization. We then look at property taxes "from the ground up" to determine what is needed to make the tax succeed today: the right tax base, workable valuation methods, the right tax rate, appropriate tax relief, and adequate responses to real-life challenges. We end with a discussion of how a well-functioning property tax can also serve other purposes besides supplying revenue for local governments -- as a value-capture instrument, as a form of wealth taxation, and as a way to reduce pressure on land transfer taxes.

Suggested Citation

  • Enid Slack & Joan Youngman, 2024. "Property Taxes from the Ground Up," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2410, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper2410
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    File URL: https://icepp.gsu.edu/files/2025/01/paper2410.pdf
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