Taxation-State and Local Commons^™

What Is Happening To The Property Tax?, Richard Pomp

Faculty Articles and Papers

An important change may be taking place in the distribution of the property tax. Residential property is seemingly paying an increasing share of the property tax, whereas commercial, industrial, and agricultural properties are paying less.

This article identifies the trends responsible for the potential property tax burden shift. Numerous property tax reforms may have contributed to the erosion of the property tax. These reforms include: (1) administrative improvements, (2) modern assessment tools to achieve uniformity, (3) attempts to equalize assessments, (4) property tax abatements, (5) exemptions for personal property, and (6) exemptions for livestock and farm equipment. The article proposes …

Tax Exempt Property And The Cities: Striking A Balance, Richard Pomp

Faculty Articles and Papers

All states grant a property tax exemption to certain non-profit organizations. Tax-exempt property further erodes many cities’ tax bases. Connecticut has recently adopted legislation in an attempt to solve this problem. This legislation, proposed by Professor Richard D. Pomp, provides municipalities with state subsidies for property taxes lost due to tax-exempt hospitals and colleges.

This article is the reprinted testimony of Professor Pomp before the Connecticut State Finance Committee. Professor Pomp outlines the proliferation of tax-exempt property in Connecticut, which contributes to forgone revenue for major cities. Tax-exempt property not only results in diminished tax revenue, but also imposes additional …

Discussion Draft Prepared For The Greater Hartford Chamber Of Commerce's Task Force On Tax Exempt Property, Richard Pomp

Faculty Articles and Papers

This Discussion Draft explains analyzes various approaches for municipalities to obtain revenue from tax-exempt property, and was prepared for the Hartford Chamber of Commerce’s Tax Force on Tax-Exempt Property.

It begins by examining the implementation of service charges, such as charges for various municipal services, in lieu of a traditional property tax. Because measuring actual consumption of services like fire and police are impractical, alternative approaches to approximate a user charge are explored.

The Discussion Draft then examines state payments to municipalities under a PILOT (payment in lieu of taxes) which Connecticut was using to offset municipal losses due to …