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<p class="MsoNormal">The <a href="https://www.lincolninst.edu/" target="_blank"><span style="color:blue">Lincoln Institute of Land Policy</span></a> in Cambridge has a lot of resources on the property tax, its management, and municipal finance. You could go
on the website and type in “property tax” in the on-site search function. A good overview is this
<a href="https://www.lincolninst.edu/publications/books/good-tax#:~:text=%E2%80%9CThis%20book%20makes%20clear%2C%20cogent,complex%20policy%20issues....">
book</a> by Joan Youngman. We have reports on PILOTs, circuit breakers, property tax caps and assessment limits, the property tax and school funding, the works.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="background:white"><span style="color:black"><a href="http://anthonyflint.net/" target="_blank"><span style="color:blue">Anthony Flint</span></a>
<br>
Senior Fellow, <a href="https://www.lincolninst.edu/" target="_blank"><span style="color:blue">Lincoln Institute of Land Policy</span></a><br>
Host, <a href="https://www.lincolninst.edu/publications/podcasts-videos"><span style="color:blue">Land Matters podcast</span></a><br>
617-930-1044<br>
<a href="https://twitter.com/landpolicy" target="_blank"><span style="color:blue">@landpolicy</span></a><br>
<a href="https://go.lincolninst.edu/subscribe" title="https://go.lincolninst.edu/subscribe"><i><span style="background:white">Join our mailing list</span></i></a></span><o:p></o:p></p>
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<p class="MsoNormal"><b>From:</b> MassPlanners <massplanners-bounces@masscptc.org>
<b>On Behalf Of </b>Christopher Ryan via MassPlanners<br>
<b>Sent:</b> Monday, August 1, 2022 6:47 PM<br>
<b>To:</b> MassPlanners@masscptc.org<br>
<b>Subject:</b> [Massplanners] Property Taxes<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hi all<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Does anyone know of any reports, papers, or textbooks that address a healthy and balanced local municipal budget from a revenue generation perspective?<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">First I am interested in what is generally thought of as a healthy balance between residential and commercial/industrial bases assuming that a residential base of 80% or more is not likely ideal.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Next is what percentage of property tax versus other revenue sources typifies a “healthy” budget? As a part of this, it might be good to know on a sliding scale what is least to most regressive.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Thanks in advance…<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Chris<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">=========================================<o:p></o:p></p>
<p class="MsoNormal"><b>Christopher J. Ryan, AICP</b><o:p></o:p></p>
<p class="MsoNormal">Director of Planning<o:p></o:p></p>
<p class="MsoNormal">Town of Duxbury<o:p></o:p></p>
<p class="MsoNormal">878 Tremont Street<o:p></o:p></p>
<p class="MsoNormal">Duxbury, MA 02332<o:p></o:p></p>
<p class="MsoNormal">Email: <a href="mailto:cryan@duxbury-ma.gov">cryan@duxbury-ma.gov</a>
<o:p></o:p></p>
<p class="MsoNormal">Phone: (781) 934-1100 ext. 5475<o:p></o:p></p>
<p class="MsoNormal">========================================<o:p></o:p></p>
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<p><b><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#666666">Disclaimer</span></b><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#666666"><o:p></o:p></span></p>
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