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Property Tax Systems and Their Administration

In: Major League Sports and the Property Tax

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  • Geoffrey Propheter

    (University of Colorado Denver)

Abstract

This chapter provides an overview of property tax policy and administration in the US. The focus is on concepts, vocabulary, and administrative issues pertinent to estimating the property tax expenditure for major league facilities. The chapter describes the tax’s mechanics—how liability is determined and its role in local budgeting. The taxability of different types of property, assessments for exempt property, and the relevance of assessment appeals are reviewed. I also give attention to the various methods for valuing property. Finally, three unique valuation issues pertinent to major league facilities, in practice and theory, are discussed: possessory interest, public interest valuation, and dark store theory.

Suggested Citation

  • Geoffrey Propheter, 2022. "Property Tax Systems and Their Administration," Sports Economics, Management, and Policy, in: Major League Sports and the Property Tax, chapter 0, pages 31-63, Springer.
  • Handle: RePEc:spr:semchp:978-3-031-18790-2_2
    DOI: 10.1007/978-3-031-18790-2_2
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