Science in Service of our Communities

In the Golden Isles of Georgia, the Gullah art of braiding sweetgrass into baskets can be traced back over 400 years to its West African roots. This skill is passed on from generation to generation, preserving the oral history, sovereignty, and culture of the Gullah people. Local and indigenous coastal communities, like the Gullah-Geechee, have a deep connection with their natural environment as they depend on forests, fisheries, and wildlife resources for their livelihood and culture. These frontline communities are also facing a complex web of challenges that include rising sea levels, coastal erosion, saltwater intrusion, encroaching development and increasing property taxes, and loss of fisheries and other coastal livelihoods. As communities develop strategies to address these complex challenges, they need access to place-based research and education that is unique to their people, culture, and ecology.

Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned

In 2018, the Chippewas of Georgina Island First Nation (GIFN) implemented a First Nation property tax system under the First Nations Fiscal Management Act (FMA)—one of the earliest First Nations in Ontario to do so. Implementation of a property tax system gave GIFN an opportunity to improve funding for and expand local services, and provide a more equitable sharing of local service costs between cottagers leasing First Nation land and the First Nation. Key challenges encountered when implementing the property tax system were building consensus around the need for a tax system, building an appropriate administrative infrastructure, carrying out property assessments, and professionals lacking knowledge of First Nation property tax. These challenges, however, presented opportunities to create a knowledge base around property taxation within GIFN, among cottage leaseholders, and in the wider community. Key lessons learned were (1) start as soon as possible; (2) First Nations Tax Commission support and standards are important; (3) staff training is important; (4) communicate early and often; (5) hold open houses; (6) local services are more than garbage collection; (7) property taxes do not harm lease rates or cottage sales; (8) educate lawyers, real estate agents, and other professionals; (9) startup costs were significant; (10) coordinate laws and standards with provincial variations; (11) modernize systems; and (12) utilize other parts of the FMA.

Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool

The First Nations Fiscal Management Act (FMA) delegates the power to levy property taxes to band councils. The purpose of this article is to describe and analyze the effectiveness of the legislation as a self-government tool. Section 5(1) of the FMA allows band councils to levy property taxes both to increase their economic capacity—providing them with a source of income—and to improve self-government. However, this grant of power is subject to numerous conditions. These include compliance with the financial management requirements set out in the act, as well as approval of property tax laws by the First Nations Tax Commission (FNTC) (the majority of the members of which are appointed by the federal government). Also, the taxes imposed must comply with regulations set by the governor in council, which currently cover the property assessment process (including an appeal process), interest and penalties, and inspection of property. There have been two attempts by property taxpayers to overturn the decisions of the FNTC by way of judicial review. The fact that both were unsuccessful has somewhat mitigated criticism of the constraints on First Nation self-government imposed by the FMA. Overall, the federal government maintains significant control over the law-making process by which First Nations levy property taxes, both directly through regulations and indirectly through its dominant presence on the FNTC. Reform is needed: real powers need to be delegated to meet the stated objective of creating meaningful self-government for participating First Nations. The power to impose property taxes was first delegated to band councils by the Indian Act in 1951. Therefore, it is high time that First Nations be granted the right to exercise that power without federal intervention. Constitutional protection of the right to self-government must be the ultimate goal.

ACCOUNTING TRETMENT OF PROPERTY TAX FOR BUDGET USERS

During the growth of economic activity, property tax became one of less generous taxes but still remained a very significant form of revenue due to fiscal federalization. Property tax in the Republic of Serbia is legally defined and regulated by Law on Property Taxes. This paper will show how budget users, running books on the principle of double-entry bookkeeping record property taxes. This tax is determined by self-taxation through submission of tax returns by tax payers. Methods of defining how equipment received as a gift, procurement of parts or assets through foreign donation and monetary assets by domestic donators is covered by bookkeeping, will by the subject of this paper.

Beyond the Duration of an Audit

How can corruption control achieve a lasting impact? That is the question that my coauthor Yanying Hao and I seek to answer in this chapter. New York City relies on the revenue it collects from property taxes. However, local tax assessors have been known to accept bribes in exchange for reducing properties’ tax burden. Given this risk of corruption, we describe a field experiment that builds on a formal collaboration with the local government in order to test for the systematic undervaluing of properties in the city. Out of 211 properties, one-third was randomly assigned to a control group. The other two-thirds were randomly assigned to receive anticorruption audits. If there was widespread corruption in the city’s property tax system, then properties in the control group would tend to be assessed at a lower value compared to the properties that received added scrutiny because of the experimental treatments. However, the empirical results do not bear this out—there is no statistical difference in how properties were assessed across the three study groups. From these results, my co-author and I conclude that New York City is at a vantage point when compared with other places that seemingly suffer from endemic corruption in their built environment. This chapter theorizes as to why this might be the case.

How to Apply for a Greenbelt Agricultural Tax Assessment

This publication is for current or potential farm operators who are interested in knowing more about how the Florida Greenbelt Law affects farm operations’ property taxes and how farm operations can apply to receive an agricultural tax assessment. Written by Raychel Thomas, Jana Caracciolo, and Catherine Campbell, and published by the UF/IFAS Department of Family, Youth and Community Sciences, July 2021.

Features of accounting for property taxes by institutions

The article analyzes the basic rules of taxation for land tax and property tax. It is considered how to report on property taxes. The cases of payment of land tax by institutions, tax bases with and without cadastral value are analyzed. The variants when the land plot occupies the territory of several municipalities, cases when accounting periods are established and not established by local legislation are considered. The calculation of land tax and advance payments on it, as well as their reflection in accounting, is shown. The rules for determining the composition of property that is considered an object of taxation are considered, the calculation of property tax and the rules for reflecting it in accounting are given. Formulas and examples of calculating the average value of taxable property, residual value, advance payments for property tax for the reporting year, including and excluding benefits, and calculating property tax for the year are given.

Does the Strength of Incentives Matter for Elected Officials? A Look at Tax Collectors

In Pennsylvania local property taxes are collected by elected officials, known as tax collectors, whose compensation varies widely in both structure and level across municipalities. This paper analyses the existence of a pay-performance relationship for these officials. Using data on the percentage of property taxes that are actually collected at the municipal level, the paper finds that as the compensation tax collectors receive goes up, they collect more in taxes. This relationship is however true only for collectors who are compensated on a commission basis and not for collectors compensated on the basis of a flat salary.

Progressivity Trends in Municipal Property Taxes in Indian Cities: Major Impediments

Property taxes are widely acknowledged as an efficient and equitable means of raising revenue, but with revenue potential untapped mainly in many countries. Property taxes generally yield relatively modest income, particularly in developing and emerging economies. There’s a need for improving the structure of the municipal property taxes and efforts to enhance its progressivity within the Indian Cities.