Property Tax Research Articles

ANALISIS HUKUM MENGENAI TATA KELOLA PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PERDESAAN DALAM RANGKA PEMBANGUNAN DAN KESEJAHTERAAN MASYARAKAT DESA

This study aims to learn about and analyze legal studies on rural and urban land governance and building tax in the context of development and well-being of rural communities and to know the role of information technology in the management of rural and urban areas of the United Nations in order to improve community obedience and discipline of the tax system. The method used is to make the field of legal science the foundation of its mother science, so the research used is normative legal research. The results showed that the Rural and Urban Property and Construction Tax (PBB-P2) should be collected on the basis of laws and regulations from the top to the implementing regulations, namely village regulations and information technology optimization, as it plays an important role in the management of the Rural and Urban Property and Real Estate Tax (PBB-P2). In terms of increased public obedience, information technology can be used to facilitate and speed up the tax payment process. For this reason, it is important to guide UN-P2 governance to village governments on the basis of fair and transparent legal principles, in order to foster the development and well-being of rural communities.

Analysis of Child Safety Monitoring System using the SPSS Method

A wearing children's safety system functions as a smart gadget. Accurate and exact real-time location can be used to identify a child's surroundings. This system includes an ambient temperature display, an SOS light, and a distress buzzer. It aids them in locating their child. The system is simple to design. The programmer is designed to establish an approach that is user-friendly on both sides. GPS-equipped smart phones should be available to both parents and kids. The child's location, call history, message history, and communication via their smartphone are all tracked using this software. Safety monitoring systems use a person, rather than a mechanical system (safety monitor), to warn when roofs are six feet or more below the lowest level and are in danger of falling. A safety supervisor must be a competent person to recognize fall hazards and warn workers about them. The device has IoT tracking and a GSM module that allows you to monitor the child at all times. It has countless sensors connected to a CPU and is used to detect the right signals like heart rate, temperature and other dangers and alert the parents. A programmer called system monitoring software keeps track of, logs, and examines all levels of the IT ecosystem's system resources, from operating systems and electronics to the underlying system applications and services, to running user software. At the top Today, 80% of all child abuse cases reported around the globe. The remaining 26% were boys, with 74% being girls. In this world, a daughter goes missing every 40 seconds. Children If one's children's future is the foundation of one's nation, is affected, it affects overall development Nation. Due to abuses, children's emotional and mental stability is affected Destroying and future endeavors. The things that happen to these defenseless kids are not their fault. Parents are therefore accountable for raising their own children. But, since their children's future and career are not considered, parents are compelled to want for money. So, it is challenging to understand them. There are kids everywhere. We offer a setting in our system where this issue is able to be resolved effectively. It makes it simple for parents to follow their kids in real time as if they were close to them and they focus on their own business without any manual intervention. Ratio studies are statistical analyses of data from appraisals and property valuations. Nearly all states utilise them to produce quantitative measure of the proportion of current market price about which individually estimated taxable property is appraised as well as to offer assessment performance indicators. Evaluation parameters taken as Temperature sensor, Pulse sensor, GPS, GSM and Web camera. The Cronbach's Alpha Reliability result. The overall Cronbach's Alpha value for the model is .658 which indicates 66% reliability. From the literature review, the above 50% Cronbach's Alpha value model can be considered for analysis. Software Engineering Defect Prediction the Cronbach's Alpha Reliability result. The overall Cronbach's Alpha value for the model is .658 which indicates 66% reliability. From the literature review, the above 50% Cronbach's Alpha value model can be considered for analysis.

Evaluation of Property Taxes and Their Impact on the Real Estate Market

Evaluation of Property Taxes and Their Impact on the Real Estate Market

Truth and illusion: can a transparency reform contribute to accountable taxing behaviour?

ABSTRACT During property reassessment, local governments can take advantage of taxpayer uncertainty to raise property taxes with less public scrutiny – a form of so-called ‘fiscal illusion’. To address this phenomenon, North Carolina passed a law in 2003 requiring governments to publicly report their deviation from the revenue-neutral tax rate. We estimate the effect of this transparency reform on the extent of fiscal illusion in property taxes to understand the relationship between transparency and accountability. Using a difference-in-differences approach with county government data from 1990 to 2018, we find that counties increase property tax levies during property reassessment years, on average setting them 7.2 percent point higher than during non-reassessment years. We find that the 2003 transparency reform gradually reduced the amount of fiscal illusion and thereby contributed to more accountable taxing behaviours of governments.

Can Property Taxation Fix China’s Housing Market?: A Regression Discontinuity Analysis

How does the housing market respond to a newly imposed value-based property tax? Based on individual property transaction data spanning seven years, we investigate the repercussions of a new property tax on the local housing market in Chongqing, China. In particular, we adopt a fuzzy regression discontinuity approach to examine the impact of the tax policy on house prices, transaction volumes, and the broader social welfare. We find that the property tax in Chongqing has not caused a reduction in house prices, but it has made a non-trivial contribution to local public finance for public housing programs. Our findings suggest that the property-tax-capitalization hypothesis is not supported in Chongqing’s context, although the tax improves wealth redistribution.

Protection of historical monuments in Poland and property tax regulations

The aim of this study is to analyse the tax exemptions that make the Polish tax system easier for owners of immovable monuments in terms of property tax. The authors attempt to determine whether Polish property tax regulations can indirectly contribute to the improvement of the condition of immovable monuments. This is an important issue, as even the most perfect conventions and laws cannot protect monuments from destruction; for this, financial resources are necessary. As can be seen from the dogmatic and legal analysis, the solutions concerning tax exemptions for historic properties should be assessed as being far from sufficient to serve as effective financial and legal incentives for owners to care for the preservation of historic buildings. In this respect, the authors postulate making changes related to the extension of the existing exemption. In this article, the dogmatic-legal method based on the analysis of the texts of legal acts has been applied, as has the empirical method in terms of determining the number of immovable monuments in Poland.

Property tax and housing wealth inequality: Evidence from China

This paper empirically investigates the impact of the property tax on housing wealth inequality using the property tax pilot program in China as a quasi-natural experiment. Our findings uncover a significant decrease in the Gini coefficients of the housing wealth in the pilot cities. The main channels at work include evolutionary housing demand from home buyers and the convergence of housing prices for different sizes. Two typical tax-exemption scenarios, based on per capita housing area or total number of housing units, present significant differences in the magnitude of the policy effectiveness as well as the effective channels.

Economic impacts of an urban gully are driven by land degradation

AbstractThis study carries out the first evaluation of the impacts of ravines and gullies in urban areas in Brazil considering environmental damage, such as costs related to land restoration and erosion control, infrastructure destruction, economic losses and income losses related to property and urban land taxes. In this study, the city of Bauru, Brazil, has been selected as study site, where three areas were chosen due to the large impact that ravines and gullies have caused over the past two decades. Our analysis indicates that the total damage exceeds US$ 173 million and is mainly related to land degradation. The cost of replacing the eroded soil in these three areas is estimated at approximately US$ 13.3 million. Furthermore, according to our analysis, urban areas affected by ravines and gullies represent problems similar to brownfields. The assessment of the impacts and challenges associated with urban ravines and gullies can help promote accountability by those responsible for their initiation and may contribute to decreasing the development of new eroded areas.

Real Property Tax Administration System Implementation and Clients’ Satisfaction in Calamba City Barangays

The study attempted to investigate real estate owners' views on computerizing the Real Property Tax Administration in Calamba City's barangays. Transparency, accountability, involvement, and compliance were critical due to the high rate of delinquent taxpayers. The study analyzed the connection between customer satisfaction and implementation level. A questionnaire was used to collect 140 responses. Mean, correlation, and Likert scale were used to analyze the data. The main findings of the study revealed that real estate owners in barangay had a positive view of the computerization of real estate tax administration. The combined percentage of "very satisfactory" and "satisfactory" responses was consistent in all key areas. This indicates that the public perceived the local government's services as proactive and customer-centric. Since the variables were inter-connected in a way, this study proved that the implementation of the Real Property Tax System and the Client’s Satisfaction level in Calamba City did meet the expected outcome of the research. Respondents positively matched all the questions, which led to a satisfactory result or more, and projected the implementation of the system. The Sub-Variables Responsiveness, Reliability, and Assurance provided a lot of positive results in this research; the answers of the respondents created an idea of advancing the proposal of this study. Despite the high satisfaction rate, there is always room for improvement. Therefore, the output of the study recommended an action plan to enhance the ongoing initiative, develop innovative approaches, and boost the confidence and productivity of barangay workers.

Direct Democracy and Funding for Public Park and Recreation Services: Consumer Confidence and Support for Greenspace Ballot Initiatives

Maintaining or increasing tax-based allocations is a strategic imperative for many public park and recreation agencies. Some agencies have the capacity to do so by sponsoring ballot initiatives proposing property tax increases in support of operational and capital expenses. In this manuscript we investigate the role of beliefs about the economy in shaping perceptions of such “greenspace ballot initiatives.” Specifically, we examine whether attitudes toward, and support for, greenspace ballot initiatives vary according to an individual’s willingness to buy—operationalized as their consumer confidence. Our results indicate that—independent of income—voters with higher levels of consumer confidence feel more positively toward ballot initiatives that would raise their property taxes to support public parks and recreation, and are more likely to vote in favor of them. We conclude by discussing potential implications for decision makers and future research efforts.

Colorado

In 2023, in lieu of overhauling the antiquated school funding formulas, the Colorado state legislature instead provided a historic increase to public education primarily through reduction of the Negative Factor (i.e., Budget Stabilization Factor), a mechanism put in place to reduce governmental spending across all sectors following the Great Recession. Traditional public schools, as well as charter schools and online and blended learning schools benefitted from the 2023 school finance changes. The legislature also sent a property tax relief bill to voters, which if approved, provides taxpayer relief from rising property values and offers support for teacher recruitment and retention with increased salaries and classroom support staff.

부동산 공시가격 현실화 정책에 따른 재산세부담의 변화 분석

This study focused on the impact of the policy of realizing published prices of real estate on real estate property taxes and estimated the property tax burden using real estate price announcement data for land, single-family house, and apartment from 2017 to 2020. In addition, the changes in tax burden by year were analyzed and compared by real estate type, price level, and region to discuss the impact of the published price realization policy and suggest policy implications. According to the analysis of changes in the estimated property tax burden, the property tax burden increased significantly after the realization policy, and the gap in the property tax burden by region and price level widened. And the tax burden increased intensively on specific real estate types and high-priced real estate. This suggests that the policy of applying the realization of the published price differently by price range can rather hinder vertical and horizontal equity of taxation among taxpayers.

An Examination of Property Tax within the Context of Fiscal Federalism in Nigeria

An Examination of Property Tax within the Context of Fiscal Federalism in Nigeria

The impact of intellectual capital on local authorities performance in property tax reassessment: the mediating role of process innovation

PurposeThis study aims to investigate the factors influencing property tax reassessment performance in West Malaysia. It specifically examines intangible aspects, such as intellectual capital and process innovation among valuation officers. The primary concern in this study is the variability in how effectively local authorities carry out property tax reassessment, with a significant number of them not conducting revaluations regularly.Design/methodology/approachThe data was collected using self-administered and electronic questionnaires using a purposive sampling method. The 154 useable responses were further analysed using partial least squares structural equation modelling in SmartPLS 4.FindingsThe result shows that process innovation mediates the relationship between structural capital and property tax reassessment performance as well as the relationship between relational capital and property tax reassessment performance. This suggests that local authority systems and policies are indirectly related to reassessment practises by introducing new methods of reassessment in the form of administration and technology. The result shows that building good relationships with stakeholders and other institutions encourages staff to develop innovative ideas for their reassessment activities, thus enhance the performance of property tax reassessment.Practical implicationsThe study provides insightful information for local authorities managers and stakeholders in crafting a better policy for periodic property tax reassessment. The study suggests the need for new administration and technological innovation in developing effective property tax reassessment strategies through the integration of organisational structure and relationship building.Originality/valueThe study developed a new model for property tax reassessment performance that incorporates intangible assets with the introduction of process innovation as a mediator.

School facility funding inequities: an assessment of California

ABSTRACT In this paper, we contribute to the literature on school facility funding by examining California’s facility funding formula and assessing how the current state system facilitates meeting annual investment standards in facility stewardship and upkeep. To do this, we quantify the total school square footage of school facilities and then calculate the current replacement value (CRV). For our analysis, we adhere to industry standard benchmarks of 3 percent of CRV for maintenance & operation (M&O) and 4 percent of CRV for capital renewal. Overall, we find California school districts fail to adequately and equitably invest in school facilities upkeep leaving more than half of students attending subpar school facilities. Additionally, we show that nearly forty percent of school districts do not have enough taxable property wealth to raise capital funds. Looking ahead, educator leaders must prioritize equalizing school facility funding formulas to reduce educational funding inequities between school districts.

Effects of residential self-taxing districts on urban surface water quality

An extensive literature documents the economic benefits associated with improving the quality of inland surface waters, including lakes, streams, and rivers. Efforts to do so in urban U.S. landscapes are often limited due to laws restricting the use of property taxes for surface water management. However, programs in several states allow homeowners to establish residential self-taxing districts through referendum to fund management and improvement activities. This study investigates the effectiveness of self-taxing districts for improving lake water quality, focusing upon a long-standing program in Orange County, Florida. Results from dynamic panel data models estimated with annual measures of total nitrogen and phosphorus concentrations, secchi disk depth, and trophic state from >250 lakes over 1970–2018 indicate significant differences in mean annual water quality emerge over time between taxing district lakes and un-managed lakes and that particular district objectives and best management practices are associated with significant reductions in nitrogen and phosphorus concentrations.

Ceramic Materials in dentistry using the SPSS Method

Dental ceramics can be used in a variety of root canal therapy, such as inlays, bone grafting, crowns, and bridges, to replace earthenware (PFM) systems with everything systems. Dental crowns, dental composite components, and dentures are all made of porcelain and glass-ceramic materials, which are together referred to as dental ceramics. Conventional dental porcelain is feldspar-based and contain sizable amounts of kaolin (Al2O32SiO22H2O), quartz, and feldspar (KAlSi3O8). Rocks containing mica and iron are known to contain feldspar, a grey crystalline mineral. Ceramics are any of the countless hard, brittle, heat, corrosion-resistant substances produced by molding and thereafter scorching an inorganic, non-metallic substance like clay to high temperatures. Common examples include earthenware, pottery, and brick. Dental ceramics that are made of Lucite feldspathic material are very attractive and frequently utilized. Inlays, on lays, partial crowns, crowns, and veneers for metals and ceramics are among their clinical indications. Ceramics are resistant to high temperatures, effective thermal insulators, and have minimal thermal expansion. For uses like as lining industrial furnaces and sealing space shuttles, it makes really good thermal barriers. Dental ceramics are explained within a framework that makes it simple to comprehend how they developed. symptoms and composition. Engineering assessments of efficacy of treatment are discussed, and research is done. Behavior of all earthenware systems clinically. The usage of dental ceramics is discussed from a practical standpoint. Emphasizing what they know but also how we know it while maximizing beauty and endurance. Reviewing the history of ceramics' use in dentistry is helpful. This account has three purposes: (1) to warn professionals Pottery and improved ceramics were created to remedy the issue; (2) to increase actual issues or restoration diversity; and (3) give a soft backdrop in nature and ceramic science. The use of ceramics has always represented the adoption of "high technology" and "Craftsmanship". Ratio studies are statistical analyses of data from appraisals and property valuations. Nearly all states utilize them to produce quantitative measure of the proportion of current market price about which individually estimated taxable property is appraised as well as to offer assessment performance indicators. Evaluation parameters: Ceramic materials in dentistry, Glass-ceramics, predominantly glassy ceramics, Substructure ceramics, Particle-filled glasses and Polycrystalline ceramics. Result: The Cronbach's Alpha Reliability result. The overall Cronbach's Alpha value for the model is .658 which indicates 66% reliability. From the literature review, the above 50% Cronbach's Alpha value model can be considered for analysis. Characteristics of sisal fiber the Cronbach's Alpha Reliability result. The overall Cronbach's Alpha value for the model is .658 which indicates 66% reliability. From the literature review, the above 50% Cronbach's Alpha value model can be considered for analysis.

Property tax deduction to an employee: peculiarities of provision by medical organizations

The study is devoted to the analysis of the procedure for providing a property tax deduction for personal income tax to employees of medical organizations. It is noted that the deduction to employees can be provided only for the employee’s expenses for the purchase of residential property in the presence of several documents if the person works under an employment contract. It was noted to which types of employee’s income the property tax deduction can be applied. Disclosed documents that must be received by the employer to provide them with deductions. We considered the situations when providing a deduction not from the beginning of the tax period and disclosed the actions of the employer that he must take to avoid claims from the inspection authorities. Cases on granting property tax deductions to an employee in various situations were analyzed.

The Politics of School Funding: How State Political Ideology is Associated With the Allocation of Revenue to School Districts

States diverge widely when it comes to education funding choices, leading to substantial differences in how much states spend on schooling, the role of local versus state revenue sources, and relative differences among districts in funding levels. Prior studies have documented that Democratic party control of state governments appears to be associated with higher levels of spending on K-12 education, but beyond that we know little about how political ideology is related to patterns of education funding allocation by states. This study examines this question using a nationwide dataset of school district expenditures from 1999 to 2015. The results indicate that states that are more politically liberal tend to provide more funds (per pupil) to local districts. More liberal states also provide relatively more favorable distributions to districts that are more urban and have larger Black student populations, in addition to perhaps rewarding districts with higher local property tax rates.

Accountability or Austerity? Examining the Practice of K–12 Early Fiscal Intervention During Periods of Economic Crisis

Little research has examined how K–12 fiscal accountability policies and practices intersect with district finances and student outcomes during periods of economic crises. Employing a critical policy analysis perspective that distinguishes between the concepts of fiscal accountability and fiscal austerity and differences-in-differences and event studies approaches, this study examines the practice of early fiscal intervention in California’s AB 1200 fiscal accountability system during and after the 2008 financial crisis and recession. In particular, the study estimates the relationship between early fiscal intervention, district finances, and student academic outcomes in mathematics and reading and language arts. Findings suggest that intervention led to significant cuts in per-pupil expenditures, resulted in no increase in state or federal revenues and an increase in local revenues through property taxes, and was negatively associated with student outcomes, especially in reading and language arts and for Hispanic/Latinx students. When taken together, the findings imply K–12 fiscal accountability in California was leveraged to promote fiscal austerity in educational spending during and after the 2008 financial crisis. Implications and policy recommendations are discussed.