Regulatory Barriers Database

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191.  New Jersey Property Tax Relief Programs Summary

Location(s):	New Jersey

Highlights

			There is implicit recognition that property taxes have a negative impact on lower income homeowners.
			New Jersey offers rebates, reimbursements, income tax credits, and property tax reductions to qualified homeowners and renters.

192.  Ohio Property Tax Relief

Location(s):	Ohio

Highlights

			There is implicit recognition that real estate taxes negatively affect elderly and disabled homeowners.
			Ohio offers a number of tax relief measures, including a roll back for all property, tax relief for qualified elderly and disabled homeowners, and new treatment of manufactured housing.

193.  North Carolina Property Tax Exemptions and Exclusions

Location(s):	North Carolina

Highlights

			There is implicit recognition in North Carolina that real estate taxes increase housing costs, making it less affordable for the elderly and disabled in particular.
			North Carolina provides tax relief for elderly persons, persons with disabilities, and certain veterans with disabilities.

194.  Mississippi and Alabama Administration of the HOME and Low Income Housing Tax Credit Programs

Location(s):	Alabama
	Mississippi

Highlights

			Local governments look at affordable housing as an opportunity to maximize the property taxes and seldom give any consideration to the permanent income restrictions under which these developments operate.
			Encourage state legislative members to produce legislation requiring fair valuation for affordable housing developments and provide tax abatement incentives for housing that industry enjoys.

195.  Not in My Backyard: Removing Barriers To Affordable Housing

Location(s):	NATIONAL

Highlights

			The Commission holds that property taxes discourages land development and rehabilitation.
			The Commission recommends that local governments consider a two-tiered tax system with lower taxes on structures and higher taxes on land.

196.  Maricopa County Consolidated Plan

Location(s):	Arizona	Maricopa County

Highlights

			There is implicit recognition that property taxes and sales taxes have an impact on housing affordability in other jurisdictions.
			Non-profits can qualify for complete abatement of property and sales taxes on qualified affordable housing.

197.  State of North Carolina Consolidated Plan

Location(s):	North Carolina

Highlights

			There is implicit recognition that affordable housing cannot be developed without state tax assistance.
			North Carolina has a state low income housing tax credit to be used in conjunction with the LIHTC.

198.  Bringing Down the Barriers: Changing Housing Supply Dynamics in Massachusetts

Location(s):	Massachusetts

Highlights

			Some communities oppose new development because the property tax base is insufficient to pay for the additional services.
			The State's budget includes funding to help communities finance infrastructure for new development typically financed from local taxes.

199.  City of Seattle's 2001-2004 Consolidated Plan

Location(s):	Washington	Seattle

Highlights

			Property taxes may make it difficult for low- and moderate-income homeowners to remain in their homes.
			Developers in nine neighborhoods can receive an exemption from property taxes by setting aside a certain number of units for low and/or moderate income tenants. Others can also qualify for a reduction or deferral of their property taxes.

200.  City of San Antonio Consolidated Plan

Location(s):	Texas	San Antonio

Highlights

			There is implicit recognition that tax liens inhibit redevelopment.
			For tax delinquent properties, the taxes can be removed from the property and attached to the delinquent owner.