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Regulatory Barriers Database
| Note: Many
records in our database contain more than one type of barrier and/or solution.
When searching within a particular category, we've purposely limited the
highlight (summary) results to only those which specifically relate to
your request. However, when you look for results based on more general,
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Search Criteria
Topics: Tax Policies
Results: 294 Matches
191. State of North Carolina Consolidated Plan
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North Carolina |
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Highlights
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There is implicit recognition that affordable housing cannot be developed without state tax assistance. |
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North Carolina has a state low income housing tax credit to be used in conjunction with the LIHTC. |
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192. Bringing Down the Barriers: Changing Housing Supply Dynamics in Massachusetts
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Massachusetts |
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Highlights
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Some communities oppose new development because the property tax base is insufficient to pay for the additional services. |
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The State's budget includes funding to help communities finance infrastructure for new development typically financed from local taxes. |
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193. City of Seattle's 2001-2004 Consolidated Plan
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| Location(s): |
Washington |
Seattle |
Highlights
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Property taxes may make it difficult for low- and moderate-income homeowners to remain in their homes. |
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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. |
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194. City of San Antonio Consolidated Plan
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| Location(s): |
Texas |
San Antonio |
Highlights
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There is implicit recognition that tax liens inhibit redevelopment. |
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For tax delinquent properties, the taxes can be removed from the property and attached to the delinquent owner. |
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195. A Comprehensive Housing Strategy for Iowa
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Iowa |
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Highlights
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There is implicit recognition that taxes on residential property in enterprise zones is too high. |
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The task force recommends rolling back property taxes on newly constructed or substantially multifamily housing in enterprise zones and main street communities. |
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196. Simulating the Home Price Dampening Effects of Land Value Taxation
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| Location(s): |
Washington |
Seattle |
Highlights
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The conventional property tax system places a financial burden on homeowners and renters because the bulk of the tax burden impacts residential building investments. |
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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. |
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197. Toolkit of Best Practices
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| Location(s): |
Georgia |
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Highlights
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There is implicit recognition that certain tax polices may not support quality growth and the development of affordable housing. |
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The Quality Growth Toolkit suggests how communities can revise the tax code to support quality growth. |
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198. Providing Rental Housing in the Chicago Region: Challenges and Issues
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| Location(s): |
Illinois |
Chicago |
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Extremely high property taxes, especially on apartment buildings, restrict the development of affordable housing. |
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199. Underenforcing the Housing Code
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Maryland |
Baltimore |
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Massachusetts |
Boston |
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New York |
Buffalo |
Highlights
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Complex and vague housing codes can lead to a lack of uniformity in the enforcement of regulations. |
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Relaxed housing code enforcement along with reduced property tax assessments in low-income neighborhoods can increase the supply of housing available. |
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200. Inclusionary Housing for the City of Chicago
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| Location(s): |
Illinois |
Chicago |
Highlights
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Some say that inclusionary zoning lowers the tax base. |
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This brief states that inclusionary zoning actually increases the tax base and does not cause a reduction in property taxes. |
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