Dennis,
Have you tried the State Tax Handbook (published annually by CCH) or the
Property Tax Deskbook (10th ed., 2005, published by the ABA)?
Before it was decommissioned, the US Advisory Commission on
Intergovernmental Relations published an annual source called Signficant
Features of Fiscal Federalism that included similary information. Some
editions are available at the UNT CyberCemetery,
http://www.library.unt.edu/gpo/acir/browsetitles.htm.
Cheryl
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Cheryl Rae Nyberg
Reference Librarian
Gallagher Law Library
University of Washington
206/543-7672
cnyberg@u.washington.edu
http://lib.law.washington.edu
()()()()()()()()()()()()
On Thu, 9 Mar 2006, Dennis Kim-Prieto wrote:
> Hello LAW-LIBBERS:
>
> Have I got a good one for you! It seems as if I've been on the phone all day trying to find an answer to this question: how many states levy taxes on real property? The professor who needs this info is looking for states that levy taxes on real estate at the state level, independent of and standing alone from counties, cities, towns, and various and sundry other manifestations of local government that levy such taxes. He's not interested in transactional taxes either.
>
> He's preparing an advisory report for state government, and wants to offer options for resolving fiscal crises. He's wondering how many states have such a real estate tax, how they implement this tax, and what kinds of revenues result.
>
> I've spoken with very helpful folks at the Tax Foundation, the Federation of Tax Administrators, the National Association of State Budget Officers, the NYU Real Estate Library, several state Departments of Revenue (or equivalents thereof) and a couple-few Centers for Real Estate up around Connecticut way. I've looked through the All States Tax Handbook, the Statistical Abstract, the U.S. Census website, and more Excel spreadsheets than I care to recall (when I close my eyes, I see little data boxes). It seems that when collecting data on real property taxes, taxes on personalty are lumped in with real estate taxes, or real estate taxes are reported from the local level only (since such taxes are collected at the city, county, or municipal level . . . go figure . . .).
>
> Does anyone know of a single source that could tell me how many states levy state-level taxes on real property? Is it staring me in the face? Or am I staring down the barrel of a 50-state survey with my name all over it?
>
> If I hear any interest, I'll summarize all responses for this wonderful list.
>
>
>
> dkp
>
>
>
> Dennis Kim-Prieto, J.D., M.S., M.F.A.
> Reference Librarian
> Rutgers School of Law -- Newark
> 123 Washington Street
> Newark, NJ 07102
>
> (v)++973.353.3037
> (f)++973.353.1574
>
>
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