The revenue-neutral tax rate is a bundle of contradictions.  It is intended to make the property tax reappraisal and rate-setting process more transparent, but instead it often muddies the waters.  The rate is required to be calculated and published by … Read more

Given the dire economic news of late, it’s no surprise that the General Assembly and local governments are trying to get creative with local property taxes.  Consider the suggestion from one county to levy a more progressive property tax, with … Read more

When local governments wish to fund additional services for portions of their jurisdictions beyond those provided elsewhere, they can turn to special tax districts to raise the needed revenue.  My finance expert colleague Kara Millonzi recently offered two excellent posts … Read more

[Update: In 2013 the federal government issued new regulations concerning this issue.  See this blog post for more details.] Remember those new federal regulations concerning the attachment and garnishment of bank accounts that contain exempt federal benefits? As I blogged earlier, the regulations took effect on … Read more

Local governments are always looking for creative ways to collect their taxes.  While the pillory pictured here would be pretty darn effective, I can’t recommend it on legal or moral grounds.  But plenty of more acceptable options exist beyond those … Read more

Just like a box of chocolates, you never know what you’re going to get from the General Assembly.  The current legislative session is only a couple of months old and already we’ve gotten booze-filled chocolates, an official herring festival, and maybe … Read more

[Update: In 2013 the federal government issued new regulations concerning this issue. See this blog post for more details.]  Bank accounts are prime targets for tax collectors thanks to the quick and easy attachment procedures in the Machinery Act that are … Read more

One of the legal world’s most well known principles is, “Ignorance of the law is no excuse.”  In light of two recent decisions by the state Property Tax Commission, this centuries-old maxim may need to be amended to read, “unless … Read more

    I love a good flowchart.  To me, nothing can simplify a complex process better than a well designed flowchart.  Wouldn’t it be wonderful if we had flowcharts to help us navigate some of life’s more difficult decisions? Flowcharts would … Read more

Continuing with the theme of Kara Millonzi’s post last week on the use of Social Security numbers by local governments for utility services, this post focuses on how Social Security numbers can be used by local governments for the administration … Read more