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February 2013 Policy Study, Number 13-2

   

Creating a Fair Property Tax System: Is it Possible?

   

Endnotes

   

 

[1] “An Introduction to Iowa Property Tax,” Iowa Dept of Revenue, <http://www.iowa.gov/tax/educate/78573.html> accessed on January 7, 2013.
[2] “2012 Iowa Factbook,” Legislative Services Agency, p. 15, <https://www.legis.iowa.gov/DOCS/LSA/FCT/2012/FCTMMT000.pdf > accessed on January 2, 2013.
[3] “An Introduction to Iowa Property Tax.”
[4] Ibid.
[5] Ibid.
[6] Iowa Dept of Revenue, <http://www.iowa.gov/tax/locgov/proprollbacks.html> accessed on January 7, 2013.
[7] Ibid.
[8] Ibid.
[9] Alan Smith, “Inequities show up in Iowa’s formula for property taxes,” Mount Ayr Record-News, April 14, 2011, <http://www.mtayrnews.com/News/TopStories/tabid/63/articleType/ArticleView/articleId/780/Inequities-show-up-in-Iowas-formulas-for-property-taxes.aspx> accessed on January 10, 2013.
[10] Iowa State Association of Counties, <http://www.iowacounties.org/Services/Research/FiscalInfo/Articles/Rollback%20QA%201-07.pdf> accessed on January 18, 2013.
[11] Governor Terry E. Branstad, “Fiscal Year 2014-2015 Program and Budget,” Iowa Department of Management, <http://www.dom.state.ia.us/index_files/FY2014_BiB_to_Iowa_Access.pdf> accessed on January 25, 2013.
[12] Iowa Fact Book, Department of Management, Iowa Legislature Website, <http://www.legis.iowa.gov/LSAReports/factbook.aspx> accessed on January 15, 2013.
[13] Ibid.
[14] Ibid.
[15] Scott Drenkard and Joseph Henchman, “2013 State Business Tax Climate Index,” Background Paper, Tax Foundation, October 2012, Number 64, <http://taxfoundation.org/sites/taxfoundation.org/files/docs/2013_Index.pdf> accessed on January 28, 2013.
[16] Ibid.
[17] Ibid.
[18] Average Wage per Job: Table CA34, Regional Economic Accounts, Bureau of Economic Analysis, <http://www.bea.gov/iTable/iTable.cfm?ReqID=70&step=1> accessed on January 28, 2013.
[19] Governor Branstad State of the State Address, < https://governor.iowa.gov/2013/01/%E2%80%9Cour-opportunity-our-iowa-%E2%80%9D-gov-terry-e-branstad-delivers-2013-condition-of-the-state-address/> accessed on January 18, 2013.
[20] Ibid.
[21] Ibid.
[22] Ibid.
[23] Ibid.
[24] Ibid.
[25] Craig Robinson, “Branstad’s Push for Property Tax Reform More Likely Now That State Has Surplus,” The Iowa Republican, January 16, 2013, < http://theiowarepublican.com/2013/branstads-push-for-property-tax-reform-more-likely-now-that-state-has-surplus/> accessed on January 18, 2013.
[26] Jason Nobel, “Commercial property tax reduction less than last year’s plan,” Des Moines Register, January 16, 2013, <http://www.desmoinesregister.com/article/20130116/NEWS09/301160068/Commercial-property-tax-reduction-less-than-last-year-s-plan> accessed on January 18, 2013.
[27] Ibid.
[28] William Petroski, “Iowa Senate panel approves property tax plan,” Des Moines Register, February 25, 2013, <http://www.desmoinesregister.com/article/20130226/NEWS/302260052/Iowa-Senate-panel-approves-property-tax-plan?News> accessed on February 26, 2013.

 

   

 

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