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Final/Annual Reports

Alternatives to the Gallagher Amendment Interim Study Committee Summary Report

Subjects
Fiscal Policy & Taxes
General Assembly
State Revenue & Budget
Published
10/04/2018


Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council.  The committee was created pursuant to Interim Committee Request Letter 2018-02. The committee is charged with studying the following:

- the operation of the Gallagher Amendment; the impact of a statewide residential assessment rate; the impact of the Gallagher Amendment on nonresidential property; how natural resources are accounted for in the Gallagher Amendment; the impact of the Gallagher Amendment on various counties, municipalities, school districts, and special districts; the impacts of the Gallagher Amendment on the state budget; the interaction between the Gallagher Amendment and other constitutional provisions; the sustainability of property taxes as a revenue source for local governments; the effect of the Gallagher Amendment on taxpayers; and modifications or alternatives to the Gallagher Amendment.