Green Acres Participation After Certain Transfers

Extends the time a surviving spouse may receive the disabled veteran's homestead valuation exclusion.

Position Statement for 2010 Legislative Session

Adopted by the MAAO Executive Board on August 25, 2009

Click here for a printer friendly version of the MAAO Position Statement for the 2010 Legislative Session

1. MAAO supports the production of high quality annual assessments.

2. MAAO supports the principle of ad valorem taxation – taxation based on market value, as a major component of a diverse budget based tax system, for the following reasons:

• It is based upon a fair and equitable base.
• It is a reliable source of revenue for local taxing authorities.
• It is accountable and justifiable with sales of similar properties.
• It is understandable to taxpayers, who can be provided with comparable sales information.

a) MAAO believes adjustments to market value, such as limitations on assessor’s estimated market values, acquisition values or deferments or exemptions, creates inequities between taxpayers.

b) Good tax policy treats all taxpayers in a consistent manner.  MAAO opposes classifications or programs that target only a small number of taxpayers.

c) MAAO encourages the continued use of state administered programs, such as the property tax refund program, special targeting refunds, the income tax system, etc., if policy makers wish to grant additional tax relief to certain taxpayers.

d) MAAO supports policies and practices that coincide with commonly accepted appraisal and assessment practices.

3. MAAO supports efforts to make the classification system more understandable by the continued consolidation of existing classes and avoiding the creation of new classes. We do so for the following reasons:

• Easier for taxpayers to understand.
• Streamline administration costs to local governments.
• The tiered classification system increases complexity and produces unexpected property tax consequences.

a) MAAO supports a change to consolidate agricultural land and buildings (excluding house, garage and one acre) into one property class with a singular classification rate, no differential between Homestead and Non-Homestead for agricultural property.

• • • Dynamic changes to the qualifications for agricultural homestead have added to the complexity of administration of the agricultural homestead classification and confusion on the part of taxpayers.

4. MAAO supports a taxpayer appeal process that encourages timely resolution and open communication between taxpayers and assessors.

• The ability for assessors to provide appraisals and testimony in Tax Court is critical to fair and efficient judicial review.

5. MAAO suggests that new state mandated programs be funded by the state.

Footnote: Additional references may be made by reading, “Standard on Property Tax Policy”, IAAO, August 2004.

2010 PTL Summary

2009 PTL Summary

2008 PTL Summary

2007 Summary (Vetoed)

2006 PTL Summary

2005 PTL Summary