 |
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,
non-category-specific searches, you'll often see multiple icons (and highlights)
displayed. |
Search Criteria
Topics: Tax Policies
Results: 294 Matches
1. Tax Change Undercuts Affordable Housing
 |
 |
|
| Location(s): |
Minnesota |
|
Highlights
 |
 |
 |
|
|
 |
 |
Eliminating the tax credit for landlords/owners of affordable housing properties limits the incentive to keep units affordable. |
| |
|
|
 |
2. The Town of Southampton Comprehensive Plan - Affordable Housing
 |
 |
|
| Location(s): |
New York |
Southampton |
Highlights
 |
 |
 |
|
|
 |
 |
Southampton acknowledges that accessory housing ordinance does not produce much affordable housing.
|
| |
 |
The authors suggest phasing in tax assessments on such properties.
|
 |
3. Affordable Housing Program Developer Informational Packet
 |
 |
|
| Location(s): |
Colorado |
Fort Collins |
Highlights
 |
 |
 |
|
|
 |
 |
Fort Collins recognizes that taxes increase the cost of affordable housing.
|
| |
 |
Fort Collins waives sales and use taxes on materials used in construction of affordable housing.
|
 |
4. Policy Guide on Affordable Housing
 |
 |
|
| Location(s): |
New Mexico |
|
Highlights
 |
 |
 |
|
|
 |
 |
The existing property tax has a negative impact on cash-poor, land-rich families.
|
| |
 |
NMAPA suggests transfer taxes and other tools to address the issue without reducing revenue.
|
 |
5. Affordable Housing Mandates and Inclusionary Zoning
 |
 |
|
| Location(s): |
California |
|
Highlights
 |
 |
 |
|
|
 |
 |
The author argues that income taxes pay for infrastructure which increases demand for housing close to such infrastructure.
|
| |
 |
The author says that such taxes should be abolished and replaced with land value taxes.
|
 |
6. City shows new roll in funding ventures
 |
 |
|
| Location(s): |
North Carolina |
Charlotte |
Highlights
 |
 |
 |
|
|
 |
 |
It is implied that many developments face a financial gap that hinders or halts development. |
| |
 |
Charlotte, North Carolina dedicates increased tax revenues to fund needed infrastructure. |
 |
7. Property Tax Exemption for Multi-family Housing
 |
 |
|
| Location(s): |
Washington |
Seattle |
Highlights
 |
 |
 |
|
|
 |
 |
It is implied that the development of affordable housing is discouraged by the difficulty of prohibitive costs. |
| |
 |
The City of Seattle exempts the value of eligible multifamily housing improvements from property taxes for ten years for rehabilitation of vacant or underutilized buildings. |
 |
8. City of Dallas Mayor's Task Force on Affordable Workforce Housing
 |
 |
|
| Location(s): |
Texas |
|
| |
Texas |
Dallas |
Highlights
 |
 |
 |
|
|
 |
 |
Dallas faces underperforming CHDO industry and housing programs. |
| |
 |
Dallas should form a third party non-profit land bank, which would grant exemptions or other relief from ad valorem taxes on property held in the land bank. |
 |
9. Demolition Permit Fee and Affordable Housing Demolition Tax
 |
 |
|
| Location(s): |
Illinois |
Highland Park |
Highlights
 |
 |
 |
|
|
 |
 |
Highland Park has imposed a $10,000 tax on the demolition of affordable housing.
|
| |
 |
Highland Park exempts demolitions where the new building will be affordable to low and moderate income households. |
 |
10. The Economic Effects of Today's Property Tax
 |
 |
|
| Location(s): |
NATIONAL |
|
Highlights
 |
 |
 |
|
|
 |
 |
High property taxes are a disincentive to new development, and discourage the revitalization of run-down areas. |
| |
 |
The author recommends that land be taxed instead of property, which will end the penalization for contributing high value property to a neighborhood or commercial district. |
 |
|
|