Theses and Dissertations at Montana State University (MSU)
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Item Public revenue leakage from real estate non-disclosure laws(Montana State University - Bozeman, College of Agriculture, 2021) Bollum, Tanner; Chairperson, Graduate Committee: Daniel P. BigelowProperty tax is the single largest source of local own-source revenue. Due to lack of existing legal structure, county assessors are often left without access to market data. Prior to 2004, three states in the western portion of the United States had constitutions that lacked legislation regarding the disclosure of home sales. This is recognized in this research as non-disclosure laws (NDLs). New Mexico changed this legal structure in 2004 and mandated that county assessors receive all sales information in hopes that property assessments become more equitable. Using two-way fixed effects and a difference-in-differences design, I estimate the change in county level property tax revenue to be a 3.67 percent increase annually.Item Problems and policies in the administration of Montana tax deed land(Montana State University - Bozeman, College of Agriculture, 1941) Peterson, Everett E.Item Voting on tax issues in Montana (1986-1994)(Montana State University - Bozeman, College of Agriculture, 1995) Zhu, Jiaping; Chairperson, Graduate Committee: Douglas J. Young.Montana citizens have used the initiative process to bring six taxation issues to the voters in the last nine years. Only two of these (1-105 and HB671) were confirmed by the electorate, all but one commanded substantial support. This study has focused on property taxes as potentially a root cause of voter dissatisfaction, even if it may sometimes be expressed as disapproval for other taxes, fees or spending. The dominant relationship found here is between voting and reappraisals of residential property. Voters in counties where property values rose more quickly were significantly more likely to support all but one of the citizen initiatives, in comparison with voters in counties with lower rates of property appreciation. In sharp contrast and somewhat unexpectedly, there is relatively little evidence that high property tax rates (mill levies) or rapidly increasing mill rates are significantly related to voting on tax issues. One explanation for these findings is that reappraisals are largely outside the control of both citizens and local officials, in contrast to mill levies. Thus, rapid property appreciation results in tax increases which have not been approved through the normal workings of the political process, resulting in citizen frustration and anger.Item Externalities in land use : with consideration of the effect of mobile home parks(Montana State University - Bozeman, College of Agriculture, 1976) Barnard, Charles H. (Charles Howard), 1950-; Chairperson, Graduate Committee: Terry Anderson.In this study of externalities in urban land use, a theory of externalities and property rights is outlined and related to urban land use problems. This theory is developed into a basic strategy for land use planning. In the empirical section, the hypothesized negative external effect of mobile home parks was analyzed using multiple regression. The analysis is based upon the hypothesis that the real estate market will reflect external costs and benefits as variations in property values. Estimated regression parameters showed a positive relationship between property values and distance from a mobile home park. Property values decreased by $3,100 over a range of 4,000 feet as one moved toward a mobile home park, ceteris paribus. Other land quality characteristics shown as significant determinants of property value were mountain view, lot size, and distance from the university, central business district, commercial establishment, industrial zone, and grade school.