Regulatory Barriers Database

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191.  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.

192.  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.

193.  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.

194.  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.

195.  A Comprehensive Housing Strategy for Iowa

Location(s):	Iowa

Highlights

			There is implicit recognition that taxes on residential property in enterprise zones is too high.
			The task force recommends rolling back property taxes on newly constructed or substantially multifamily housing in enterprise zones and main street communities.

196.  Simulating the Home Price Dampening Effects of Land Value Taxation

Location(s):	Washington	Seattle

Highlights

			The conventional property tax system places a financial burden on homeowners and renters because the bulk of the tax burden impacts residential building investments.
			Shifting the tax rate onto land values reduces the financial burden on individual housing units, and helps reduce land price inflation over time, thus making residential sites more affordable.

197.  Toolkit of Best Practices

Location(s):	Georgia

Highlights

			There is implicit recognition that certain tax polices may not support quality growth and the development of affordable housing.
			The Quality Growth Toolkit suggests how communities can revise the tax code to support quality growth.

198.  Providing Rental Housing in the Chicago Region: Challenges and Issues

Location(s):	Illinois	Chicago

Highlights

			Extremely high property taxes, especially on apartment buildings, restrict the development of affordable housing.

199.  Underenforcing the Housing Code

Location(s):	Maryland	Baltimore
	Massachusetts	Boston
	New York	Buffalo

Highlights

			Complex and vague housing codes can lead to a lack of uniformity in the enforcement of regulations.
			Relaxed housing code enforcement along with reduced property tax assessments in low-income neighborhoods can increase the supply of housing available.

200.  Inclusionary Housing for the City of Chicago

Location(s):	Illinois	Chicago

Highlights

			Some say that inclusionary zoning lowers the tax base.
			This brief states that inclusionary zoning actually increases the tax base and does not cause a reduction in property taxes.