Report Outline
Tax Immunity of Federal Holdings
Scope and Value of Federal Holdings
Ways to Assess Payments in Lieu of Taxes
Tax Immunity of Federal Holdings
The doctrine that the federal government may not be taxed by lesser jurisdictions without its consent has become a source of growing discomfiture to state and local governments which find themselves squeezed between rising costs and inadequate revenues. The federal government is the country's largest landowner; its holdings in towns and cities across the continent, on mountains and plains, in forests and parks amount to more than one acre in every five.
The total value of federal real estate and improvements has been estimated at as much as $56 billion. Yet the government holdings are almost entirely exempt from payment of local or state property taxes. If they were liable to such levies, local and state governments would benefit to the tune of several hundred million dollars of revenue a year.
Introduction of a “broad system of payments in lieu of property taxes,” with particular emphasis on commercial and industrial properties of the federal government, was urged in 1955 by the Commission on Intergovernmental Relations, a body created by Congress at President Eisenhower's request to survey federal-state relations. Senate and House committees considered several proposals to carry out the recommendation, but no final action was taken in the 84th Congress. The President asked the new Congress, in his budget message on Jan. 16, 1957, to approve a limited program of federal payments. |
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Feb. 07, 2020 |
Hidden Money |
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Jun. 28, 2013 |
Internet Shopping |
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Jan. 16, 1998 |
IRS Reform |
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Mar. 22, 1996 |
Tax Reform |
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Apr. 06, 1990 |
How Fair Is the Nation's Tax Burden? |
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Aug. 28, 1987 |
Taxing Business Services |
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Oct. 17, 1986 |
Tax Reform In The States |
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Sep. 28, 1984 |
Tax Debate: 1984 Election and Beyond |
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Mar. 19, 1982 |
Tax-Exemption Controversy |
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May 19, 1978 |
Property Tax Relief |
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Apr. 07, 1978 |
Tax Shelters and Reform |
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Feb. 10, 1971 |
Property Tax Reform |
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Mar. 26, 1969 |
Tax Reform Pressures |
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Mar. 24, 1965 |
Excise Tax Cuts and the Economy |
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Feb. 15, 1961 |
Flexible Taxation |
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Apr. 02, 1959 |
State Tax Problems |
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Apr. 23, 1958 |
Tax Reduction, 1958 |
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Aug. 14, 1957 |
Fast Tax Write-Offs |
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Apr. 10, 1957 |
Federal Payments in Lieu of Taxes |
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Sep. 12, 1956 |
Corporation Profits and Taxes in Prosperity |
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Mar. 16, 1954 |
Shares in Tax Relief |
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Nov. 21, 1953 |
Revision of Excise Taxes |
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Mar. 19, 1953 |
Federal-State Tax Relations |
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Oct. 01, 1952 |
European Taxes and Tax Evasion |
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Nov. 03, 1950 |
Excess Profits Tax |
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Feb. 01, 1950 |
Tax Loopholes |
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Jun. 04, 1949 |
Excise Taxes |
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Oct. 27, 1948 |
Postwar Sales Taxes |
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Aug. 29, 1947 |
Taxation of Family Income |
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Apr. 09, 1947 |
Income Tax Relief |
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Jan. 11, 1946 |
Taxation of Cooperatives |
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Oct. 16, 1945 |
Federal Taxes on Business |
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May 08, 1944 |
Postwar Taxes |
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Sep. 20, 1943 |
Sales Taxes |
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Dec. 05, 1941 |
New Taxes for Defense |
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Apr. 05, 1941 |
Taxation for National Defense |
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Feb. 28, 1941 |
Taxation of Alcoholic Beverages |
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Jan. 11, 1941 |
Exemptions from Taxation |
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Dec. 04, 1940 |
Federal Taxes and Defense Financing |
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Feb. 01, 1940 |
Sharing of Tax Revenues |
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Feb. 02, 1939 |
Turnover Taxes in the States |
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Nov. 05, 1937 |
Broadening of the Income-Tax Base |
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Jun. 17, 1937 |
Exemptions from Income Taxation |
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Apr. 05, 1937 |
Coordination of Federal and State Tax Systems |
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Dec. 19, 1936 |
Revision of Federal Tax on Capital Gains |
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Nov. 02, 1936 |
State Taxation of Natural Resources |
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May 26, 1936 |
Assessment of Property for Taxation |
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Apr. 17, 1936 |
Federal Taxes on Consumption |
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Mar. 19, 1936 |
Taxation of Undistributed Corporate Profits |
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Dec. 17, 1935 |
Reduction of Tax Burdens on Real Estate |
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Oct. 21, 1935 |
Tax Delinquency in the United States |
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May 21, 1935 |
Comparative Tax Burdens in America and Britain |
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Feb. 01, 1935 |
Federal Taxation of Corporations |
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Nov. 27, 1934 |
Elimination of Conflicts in Taxation |
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Jul. 25, 1933 |
Taxation of Excess Profits |
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Jan. 25, 1933 |
Tax Burdens and Tax-Free Securities |
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Nov. 23, 1932 |
The Beer Tax and the Sales Tax |
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Dec. 19, 1931 |
Sales Taxes: Federal, State, and Foreign |
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Sep. 18, 1931 |
Death Taxes and the Concentration of Wealth |
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Mar. 18, 1931 |
Federal Taxation of Large Incomes |
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Jan. 10, 1931 |
Taxation of Capital Gains |
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Nov. 09, 1929 |
Federal Tax Reduction-1930 |
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Aug. 08, 1927 |
Federal Tax Reduction—1928 |
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Sep. 27, 1926 |
Tax Reduction and the Public Debt |
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Jan. 16, 1926 |
Taxation of Estates and Inheritances |
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Nov. 07, 1925 |
Federal Taxation of Small Incomes |
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Nov. 28, 1924 |
Social, Fiscal and Legal Aspects of the Inheritance Tax |
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Apr. 07, 1924 |
Causes and Effects of the Tax Return Blockade |
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Dec. 12, 1923 |
Tax Exempt Securities |
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Dec. 10, 1923 |
Taxation |
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