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Introduction to architectural styles that have shaped Louisiana's landscapes.
The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.
... An 8 year plan to preserve Lowell's historic and cultural resources in order to tell the story of the Industrial Revolution in the 19th century; included in the plan are mills, institutions, residences, commercial buildings and canals; describes the areas covered; discusses preservation standards, public improvements, financing, related programs, etc.; provides architectural information, dates of construction, history, plans for building reuse, etc. of specific structures in the Lowell National Historic Park and Lowell Heritage State Park ...
The Virginia Landmarks Register, fourth edition, will create for the reader a deeper awareness of a unique legacy and will serve to enhance the stewardship of Virginia's irreplaceable heritage.
A non-technical guide about caring for, adapting, expanding, and preserving older buildings.
Provides guidance to historic building owners and building managers, preservation consultants, architects, contractors, and project reviewers prior to treatment of historic buildings.
Why Old Places Matter is the only book that explores the reasons that old places matter to people. Although people often feel very deeply about the old places of their lives, they don’t have the words to express why. This book brings these ideas together in evocative language and with illustrative images for a broad audience. The book reveals the fundamentally important yet under-recognized role old places play in our lives. While many people feel a deep-seated connection to old places -- from those who love old houses, to the millions of tourists who are drawn to historic cities, to the pilgrims who flock to ancient sites throughout the world -- few can articulate why. The book explores these deep attachments people have with old places –the feelings of belonging, continuity, stability, identity and memory, as well as the more traditional reasons that old places have been deemed by society to be important, such as history, national identity, and architecture. This book will be appealing to anyone who has ever loved an old place. But more importantly, it will be an useful resource to articulate why old places are meaningful to people and their communities. This book will help people understand that the feeling many have for old places is supported by a wide variety of fields, and that the continued existence of these old places is good. It will give people the words and phrases to understand and express why old places matter.
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.