Business, Management and Accounting
8 years ago

Electric Industry Restructuring Threatens Property Tax Revenues in Multiple States

Management Quarterly
Property Taxes and the Dinner Table
Dawn Vance

Paper Summary

States implementing customer choice legislation may see a drop in property tax revenue due to new suppliers not owning facilities and not paying taxes. Iowa addressed this by changing their taxation system in 1998. The new system values property differently for rural and urban distribution facilities, ensuring fair taxation in a competitive market.

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