뉴욕주의 재산세 행정 분석

뉴욕주의 재산세 행정 구조와 과세 형평성 문제를 분석한다.

This essay analyzes the property tax system in New York State. Based on historical and comparative analyses of three critical factors in property tax administrationassessment standards, revaluation, and assessing unitsthis study reveals that the current property tax administration structure has deep roots in the home rule tradition in New York State, making it hard to achieve intradistrict equity in property tax burden for some assessing units. The study concludes that the states lack of active role undermines public faith in the property tax system and in local governments. The state should not be overruled by the local government politics based on home rule.