Sources Consulted IAAO Publications International Association of Assessing Officers. 1999. Standard on Ratio Studies (draft version). February. Chicago International Association of Assessing Officers. 1997. Standard On Property Tax Policy. August. Chicago. International Association of Assessing Officers. 1996. Standard on Facilities, Computers, Equipment and Supplies of Assessment Agencies. May. Chicago International Association of Assessing Officers. 1992. Assessment Administration Practices in The U.S. and Canada: Taxonomy Of Administrative Legal Features of States and Provinces of the United States and Canada. August. Chicago. International Association of Assessing Officers. 1990. Guide to Assessment Administration Standards. March. Chicago. Almy, R. R., R. J. Gloudemans, & G. E. Thimgan. 1991. Assessment Practices: Self- Evaluation Guide. Chicago: International Association of Assessing Officers. International Association of Assessing Officers. 1989. Standard on Education and Training for Assessing Officers. September. Chicago International Association of Assessing Officers. 1985. Standard on the Application of the Three Approaches to Value in Mass Appraisal. August. Chicago. International Association of Assessing Officers. 1981. Standard on Assessment Appeal. December. Chicago BGR Publications Bureau of Governmental Research. 1996. Property Taxes in New Orleans: Who Pays? Who Doesn t? And Why?. October. New Orleans Bureau of Governmental Research. 1988. Assessment Practices in Metropolitan New Orleans: A Study of the Accuracy of Residential Assessments, Assessors Strategies, and the Interaction Between the Level of the Homestead Exemption and Residential Assessments, 1982-86. August. New Orleans BGR Page 1
Property Tax Exemption and Assessment Administration Statutes and other Legal Documents - Alaska, http://www.touchngo.com - Arizona, http://azleg.state.az.us - California, http://www.leg.info.ca.gov - Colorado, http://www.intellinetusa.com/statmgr.htm - Connecticut, http://www.cslnet.ctstateu.edu/statutes/title12/ - Florida, http://www.leg.state.fl.us - Georgia, http://www.ganet.state.ga.us - Idaho, http://www.idwr.state.id.us/idstat/toc/63ftoc.html - Indiana, http://www.law.indiana.edu/codes/in/6/title-6.html - Iowa, http://www2.legis.state.ia.us/indices/iacode-1997.html - Kansas, http://www.ink.org/public/statutes/statutes.html - Louisiana, CD-ROM, West s Louisiana Statutes Annotated - Louisiana, LEXIS Database of Attorney General Opinions - Minnesota, http://www.revisor.leg.state.mn.us/stats/ - Missouri, http://ww.moga.state.mo.us/statutes/statutes.htm#t10 - Nebraska, http://unicam1.lcs.state.ne.us - Nevada, http://www.leg.state.nv.us - New Hampshire, http://199.92.250.14/rsa/t5/index.htm - New Jersey, www.njleg.state.nj.us - New York, http://www.findlaw.com/11stategove/ny/nycl.html - Ohio, http://orc.avv.com/title-57/home.htm - Oklahoma, http://onenet/oklegal/statutes.basics.html - Oregon, http://landru.leg.state.or.us/ors/ - Texas, http://www.capitol.state.tx.us/statutes/txtoc.html - Washington, http://leginfo.leg.wa.gov Materials Received from State and Local Tax Bodies Idaho State of Idaho. State Tax Commission. 1997. Idaho Property Tax Rules (unofficial). State of Idaho. County Assessor s Office. 1997. Application for Property Tax Reduction for 1998. November. (form) State of Idaho. 1990. Idaho Residential Property Record. May. (form) Page 2 BGR
Bibliography State of Idaho. 1997. Idaho Personal Property Declaration. January. (form) State of Idaho. 1989. Rural Land Appraisal Document. January. (form) State of Idaho. 1987. Commercial Property Appraisal Document. September. (form) State of Idaho. Appraisal document for other out buildings. (form) Indiana State of Indiana. State Board of Tax Commissioners. Division of Tax Review. An Analysis of Assessment Practices in Lake County, Indiana. 1998. Indiana: Indianapolis Illinois State of Illinois. Department of Revenue. Property Assessment Institute. 1998. Course Schedule. State of Illinois. Department of Revenue. Property Tax Administration Bureau. 1998. The Illinois Property Tax System. State of Illinois. Department of Revenue. 1998. Taxpayer Services Guide: An Information Source for Taxpayers And Tax Practitioners. State of Illinois. Department of Revenue. 1998. Front Foot: A Newsletter for Illinois Assessing Officials. Vol. 9: No. 1 (Spring). State of Illinois. Department of Revenue. 1997. Front Foot: A Newsletter for Illinois Assessing Officials. Vol. 8: No. 4 (Winter). State of Illinois. Department of Revenue. 1997. Senior Citizens Real Estate Tax Deferral Program. February. (pamphlet) State of Illinois. Department of Revenue. 1997. An Overview Of Property Tax. August. (pamphlet) State of Illinois. Department of Revenue. 1996. Components and Cost Schedules of the Illinois Real Property Appraisal Manual. State of Illinois. Department of Revenue. 1996. Replacement Taxes. February. (pamphlet) BGR Page 3
Property Tax Exemption and Assessment Administration State of Illinois. Department of Revenue. 1995. Illinois Property Tax Statistics. State of Illinois. Department of Central Management Services. Class Specification. Appraisal Specialist Series. (qualifications required for assessor positions) Iowa State of Iowa. Department of Revenue and Finance. 1997. An Introduction to Iowa Property Tax. October. (pamphlet) State of Iowa. Department of Revenue and Finance. 1984. Iowa Real Property Appraisal Manual. Louisiana Louisiana Constitution of 1974, as amended through the 1999 legislative session and the November 23, 1999 election. Louisiana Tax Commission. 1998. Twenty-Eighth Biennial Report 1996-1997. Baton Rouge: LSU Graphic Services Louisiana Tax Commission. Orleans Parish Residential Ratio Studies. 1998. Arnold, T. Property Tax in New Orleans. 1997. Assessment brochure, 5 th municipal district, New Orleans. Louisiana Tax Commission. Commercial Ratio Study: 1 st Municipal District. 1997. Louisiana Tax Commission. Real/Personal Property Rules And Regulations 1996. Little Rock: Heritage Press. State of Louisiana. Legislative Auditor. Board of Tax Appeals. 1997. Baton Rouge: Financial and Compliance Audit Division. Orleans Parish. Board of Assessors and individual assessors. Financial Statements. 1997/1998/1999. Maryland Page 4 BGR
Bibliography State of Maryland. Department of Assessments & Taxation. 1997. Property Owner s Bill Of Rights. (pamphlet) State of Maryland. Department of Assessments & Taxation. Real Property Tax Exemptions. (pamphlet) State of Maryland. Department of Assessments & Taxation. 1996. Questions and Answers about Real Property Assessments. (pamphlet) State of Maryland. Department of Assessments & Taxation. 1996. A Homeowner s Guide to Property Taxes and Assessments. (pamphlet) Annotated Code of Maryland. 7-202 and 7-203. Minnesota Minnesota Taxpayers Association. 1997. Minnesota Homestead Property Tax Review 1997. September. St. Paul, MN. Minnesota Taxpayers Association. 1997. Understanding Your Property Taxes, 1997 Edition: For Taxes Payable in 1998. St. Paul, MN. State of Minnesota. Office of the Legislative Auditor. 1996. Property Assessments: Structure and Appeals A Best Practices Review. May. State of Minnesota. Board of Assessors. 1995. Minnesota Assessor Education And Licensing Program. October. Minnesota Taxpayers Association. 1992. Reforming Minnesota s local property tax and state aid system: Ending the fiscal illusion. December. St. Paul, MN. Montana State of Montana. Department of Revenue. 1996. Administrative Rules of Montana, Chapter 18: Montana Aappraisal Plan (42-1801 42-2094). December 31. State of Montana. Department of Revenue. Property Assessment Division. 1995. Application for Real Property Tax Exemption (AB-30R). February. State of Montana. Property Subject to Taxation, Part 2: Tax-exempt Property (15-6- 201 15-6-216). pp. 71 81. BGR Page 5
Property Tax Exemption and Assessment Administration Commercial/industrial data collection card (PRC-355). Residential/agricultural data collection card (PRC-353). New Mexico State of New Mexico. Taxation and Revenue Department. 1997. Property Tax Code Regulations: Regulations Pertinent to Chapter 7, Article 36, Sections 2, 15, 20, 21,& 26. January. State of New Mexico. Association of Assessing Officers. 1992. County Assessor Handbook, fourth edition. New York State of New York. Office of Real Property Services. Exemptions from Real Property Taxation in New York State. 1999. April. State of New York. Office of Real Property Services. 1998. Assessor s Manual, Volume 4: Exemption Administration. January. State of New York. Board of Real Property Services. 1997. Exemption from Real Property Taxation in New York State: 1995 County, City & Town Assessment Rolls. April. State of New York. Board of Real Property Services. 1995. Survey of Ratio Study Methods Used by the States. September. State of New York. Board of Equalization and Assessment. 1992. Local Option Property Tax Exemptions in New York State: A Study of the Adoption of Exemptions for the Aged, Veterans, and Business Property. May. State of New York. Board of Equalization and Assessment. 1986. Valuation and Assessment Standards in the States. May. State of New York. Office of Real Property Services. Real Property Tax Law: Tax Exemption. Page 6 BGR
Bibliography North Carolina State of North Carolina. Department of Revenue. Ad Valorem Tax Division. 1998. Cost Index & Depreciation Schedules. State of North Carolina. Department of Revenue. 1998. Machinery Act of North Carolina, 1997 edition. Charlottesville: Michie. State of North Carolina. Department of Revenue. Ad Valorem Tax Division. 1997. Exemptions and exclusions: Guidelines for the Application and Compliance Review Processes. State of North Carolina. Department of Revenue. Ad Valorem Tax Division. 1997. Notices: Index of Notifications Provisions in the Machinery Act. State of North Carolina. Department of Revenue. Ad Valorem Tax Division. 1997. Personal Property Appraisal Manual. September. State of North Carolina. Department of Revenue. Ad Valorem Tax Division. 1996. A Guide to North Carolina s Property Tax System. September. (pamphlet) State of North Carolina. Department of Revenue. Ad Valorem Tax Division. 1993. North Carolina Motor Vehicle Taxation Changes. (pamphlet) Oregon Oregon Department of Revenue. Property Tax Division. Property Assessment and Taxation Administrative Rules. 1998. Oregon: Salem Oregon Department of Revenue. Property Tax Division. Assessor s Ratio Procedures Manual. 1994. Oregon: Salem Tennessee State of Tennessee. Comptroller of the Treasury. Division of Property Assessments. 1995. Ownership Mapping Manual. March 1. State of Tennessee. Comptroller of the Treasury. Division of Property Assessments. 1994. Computer-Assisted Appraisal System: Maintenance Procedures Manual. March 15. BGR Page 7
Property Tax Exemption and Assessment Administration State of Tennessee. Comptroller of the Treasury. Division of Property Assessments. 1992. Computer-Assisted Appraisal System: Rural Land Procedures Manual. October 21. State of Tennessee. Comptroller of the Treasury. Division of Property Assessments. 1991. Computer-Assisted Appraisal System: Commercial Listing Procedures Manual. March 8. State of Tennessee. Comptroller of the Treasury. Division of Property Assessments. 1990. Computer-Assisted Appraisal System: Residential Listing Procedures Manual. June 21. Texas State of Texas. Comptroller of Public Accounts. 1998. Taxpayers Rights, Remedies & Responsibilities. January. State of Texas. Comptroller of Public Accounts. 1998. Texas property tax code. January. State of Texas. Comptroller of Public Accounts. 1998. Texas Property Tax: Appraisal Review Board Manual. February. State of Texas. Comptroller of Public Accounts. 1998. Texas Property Tax: The Appraisal District Director s Manual. January. State of Texas. Comptroller of Public Accounts. 1997. Reports of Property Value: Property Classification Guide. August. State of Texas. Comptroller of Public Accounts. 1997. Texas Property Tax: A Guide for Setting Tax Rates, Truth-In-Taxation. July. State of Texas. Comptroller of Public Accounts. 1996. texas property tax laws. August. Washington State of Washington. Department of Revenue. 1998. Information on Washington s Tax Structure: Personal Property Tax. January. Page 8 BGR
Bibliography State of Washington. Department of Revenue. 1998. Tax Exemptions 1998: A Study of Tax Exemptions, Exclusions, Deductions, Deferrals, Differential Rates and Credits for Major State and Local Taxes in Washington. January. State of Washington. Department of Revenue. 1997. Information on Washington s Tax Structure: Property Tax Exemptions for Senior Citizens and Disabled Persons. June. State of Washington. Department of Revenue. 1996. A Homeowner s Guide to Property Taxes. September. State of Washington. Department of Revenue. 1995. Information on Washington s Tax Structure: Property Tax Deferrals for Senior Citizen s and Disabled Persons. August. Wisconsin State of Wisconsin. Department of Revenue. 1997. Property Assessment Manual. December. Madison State of Wisconsin. Legislative Council. 1991. Exemptions from Property Taxation, Memo No. 1: Alternatives to Current Law Relating to the Treatment of Educational, Religious and Benevolent Organizations Exempted from Property Tax Creation. February. Madison. State of Wisconsin. Legislative Council. 1990. Property Tax Exemptions in Wisconsin: An Overview Staff Brief 90-2. July. Madison. General Bland, R. A Revenue Guide for Local Government. 1989. Washington D.C.: International City Management Association City of Albany. 1995. Report of the Special Commission on Tax-Exempt Property. Albany, New York Civic Federation. 1998. Examining Cook County s Property Tax System. Chicago, Illinois. Commerce Clearing House Tax Law Editors. 1991. State Tax Guide, vol. 2. Chicago: Commerce Clearing House. Fleenor, P. ed. Facts and Figures on Government Finance. 1997. Washington D.C.: Tax Foundation BGR Page 9
Property Tax Exemption and Assessment Administration Government of the District of Columbia. 1995 Study of Property, Income and Sales Tax Exemptions in the District of Columbia. District of Columbia: Department of Finance and Revenue Harder, C. Serving Maps on the Internet: Geographic Information on the World Wide Web. 1998. Redlands, California: Environmental Systems Research Institute, Inc. Illinois Tax Foundation. 1999 Illinois Tax Climate. Springfield, Illinois. Illinois Tax Foundation. Property Tax Assessment in Illinois: Structure and Performance. 1986. Springfield, Illinois. League of Women Voters New Orleans. A Citizen s Guide to Property Tax in New Orleans. 1992. League of Women Voters Education Fund: New Orleans Louisiana Association of Nonprofit Organizations. $ and Senses: Profile of Louisiana Nonprofits. 1998. Baton Rouge. Mitchell. A. Zeroing In: Geographic Information Systems at Work in the Community. 1997. Redlands, California: Environmental Systems Research Institute, Inc. Rhode Island Public Expenditure Council. Property Taxes 1998: Staying the Course. 1998. Providence: RIPEC Tax Policy Forum. Work Group Reports. 1998. Cook County Assessor s Office: Chicago Tennessee Advisory Commission on Intergovernmental Relations. Understanding Tennessee s Tax System: Problems and Issues. 1998. Nashville, Tennessee. Exemption Application/Monitoring Forms Consulted City of Milwaukee. Assessor s Office. Tax Exemption Report for 1998. City of Milwaukee. Assessor s Office. Property Tax Exemption Claim, Form E-1. Commonwealth of Kentucky. Revenue Cabinet. Application for Exemption from Property Taxation, 62A023 (4-91) Page 10 BGR
Bibliography Commonwealth of Kentucky. Revenue Cabinet. Application for Exemption from Property Taxation for Religious Organizations, 621023-R (4-91) State of Kansas. Board of Tax Appeals. Application for a Tax Exemption, BTA-TX (Rev. 7/98) Orleans Parish. Board of Assessors. Application for Exemption Real Estate Taxes, EGW/rtj State of Nebraska. Property Tax Division. Exemption Application for Tax Exemption on Real and Personal Property by Qualifying Organizations, Form 451. State of New York. Real Property Services. Application for Real Property Tax Exemption for Nonprofit Organizations Mandatory Class (RP-420-a-Org 1/95) State of New York. Real Property Services. Application for Real Property Tax Exemption for Nonprofit Organizations Permissive Class (RP-420-b-Org 1/95) State of New York. Real Property Services. Application for Real Property Tax Exemption for Nonprofit Organizations (Schedule A, RP-420-a/b-Org 1/95) State of New York. Real Property Services. Renewal Application for Real Property Tax Exemption for Nonprofit Organizations 1 Organization Purpose (RP-420-a/b- Rnw-I 1/95) State of New York. Real Property Services. Renewal Application for Real Property Tax Exemption for Nonprofit Organizations II Property Use (RP-420-a/b-Rnw-II 1/95) State of Ohio. Department of Taxation. Application for Real Property Tax Exemption and Remission, DTE Form 23 (Rev. 04/92). State of South Dakota. Department of Revenue. Application for Property Tax Exempt Status (SDCL 10-4-15) Articles Aubrey, A. Issues in the Property Tax as a Revenue Source. Municipal Year Book. 1993 (44-50) City of Calgary Assessment Department. Regression Modeling In Calgary a Practical Approach. 1998. Assessment Journal. Vol. 5. No. 4 BGR Page 11
Property Tax Exemption and Assessment Administration (23-32) Dornfest, A. S. Residential Property Tax Relief: Exemptions and Circuit Breakers. 1994. Assessment Journal. March-April (44:52) Edwards, K. K. Reporting for Tax Expenditures and Tax Abatement. 1988. Government Finance Review. August (13-17) McCluskey, W. J. et al. Ad Valorem Property Tax: Issues of Fairness and Equity. 1998. Assessment Journal. Vol. 5, No. 3, (47:55) Sirmans, G. et al. A case study in the Correction of Vertical Inequity in Real Property Taxation. 1998. Assessment Journal. Vol. 5, No. 6, (44-51) Page 12 BGR