I have four points: we do not need property tax relief; we do need assessment reform; we do need to shift the property tax in part to the stale level; and we do need to convert the general property tax into a tax on site vaiue.
“An Agenda for Strengthening the Property Tax.” In George Peterson (ed.), Property Tax Reform. Washington: The Urban Institute, 1973, pp. 65-84. Originated as “The Property Tax and Intergovernmental Relations,” 1972, a paper presented to The President’s Advisory Commission on Intergovernmental Relations, meeting of September 14, pp. 1-33.
