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100			_aKenyon, Daphne _954262
245			_aThe Effects of Property Tax Abatements on School District Property Tax Bases and Rates/ _cDaphne Kenyon
260			_bSage, _c2020.
300			_aVol.34, issue 3, 2020: (227-241p.)
520			_aThe authors analyze the effects of property tax abatement on the property tax base and rates of school districts within a municipality offering the abatement using data from Franklin County, Ohio, one of the most populous counties in the United States. An increase in a school district’s Community Reinvestment Area abatement intensity correlates with (a) a decrease in the mill rate for real property, (b) a decrease in effective residential and nonresidential property tax rates, and (c) an increase in total market value of property. While these effects are small, they indicate that a municipality’s decision to abate has generated enough growth in property values, either through improvements to physical property or positive capitalization for existing property values, to offset the negative effects of an abatement. The reason for this may be that the restrictions and oversight used in this abatement program are greater than in most other places.
650			_aProperty Tax _954255
650			_aProperty Tax Bases and Rates _954263
700			_aWassmer, Robert _eCo-author _954264
700			_aLangley, Adam _eCo-author _954265
700			_aPaquin, Bethany _eCo-author _954266
773	0		_010589 _916747 _dSage Publisher _tEconomic development quarterly
856			_uhttps://doi.org/10.1177/0891242420921451
942			_2ddc _cART
999			_c13442 _d13442