Recipes for Change: a Menu of Property Tax Alternatives : a Report of the Interim Property Tax Committee to the 56th Legislature 1998
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and a projected 3.794% in 1999 Based on nominal rates alone, substantial reduction in residential property taxes is implied. At the same time that rates were reduced, however, market values were changing as were mill levies-but, between jurisdictions, not necessarily at the same rates or even in the same direction! Therefore, drawing a conclusion about residential property taxes over the past 25 years based solely on the nominal tax rate would almost assuredly result in a false result.
^° See M...inutes, Interim Property Tax Committee, October 30, 1998; available at Legislative Services Division, Room 138, State Capitol, Helena, MT 59620.
^ Sfafe Policy Reports, Vol. 14, issue 17, p. 13 (Sept. 1996). Even here comparisons are misleading, however. Just with the effects of SB 195 alone, "market values" were virtually frozen at CY 1993 levels. DOR analysis showed that market values had risen across the state by 43% on average by 1996. Using the 43% increase in market value figure and holding mill levies constant, Montana's effective rate would have been about 43% less than the 1.16% calculated for CY 1995, a substantial reduction to 0.66%, a level sufficient to drop Montana in the rankings from 19th highest all the way down to 37th and below all of its neighbors except Wyoming (0.53% & 47th.) ^° Tax Rates and Tax Burdens in the District of Columbia: A Nationwide Comparison.
What to read after Recipes for Change: a Menu of Property Tax Alternatives : a Report of the Interim Property Tax Committee to the 56th Legislature 1998?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislative Services Division to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
and a projected 3.794% in 1999 Based on nominal rates alone, substantial reduction in residential property taxes is implied. At the same time that rates were reduced, however, market values were changing as were mill levies-but, between jurisdictions, not necessarily at the same rates or even in the same direction! Therefore, drawing a conclusion about residential property taxes over the past 25 years based solely on the nominal tax rate would almost assuredly result in a false result.
^° See M...inutes, Interim Property Tax Committee, October 30, 1998; available at Legislative Services Division, Room 138, State Capitol, Helena, MT 59620.
^ Sfafe Policy Reports, Vol. 14, issue 17, p. 13 (Sept. 1996). Even here comparisons are misleading, however. Just with the effects of SB 195 alone, "market values" were virtually frozen at CY 1993 levels. DOR analysis showed that market values had risen across the state by 43% on average by 1996. Using the 43% increase in market value figure and holding mill levies constant, Montana's effective rate would have been about 43% less than the 1.16% calculated for CY 1995, a substantial reduction to 0.66%, a level sufficient to drop Montana in the rankings from 19th highest all the way down to 37th and below all of its neighbors except Wyoming (0.53% & 47th.) ^° Tax Rates and Tax Burdens in the District of Columbia: A Nationwide Comparison.
What to read after Recipes for Change: a Menu of Property Tax Alternatives : a Report of the Interim Property Tax Committee to the 56th Legislature 1998?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislative Services Division to read onlineMoreLess
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