Land-holding companies are carrying a dispropotionately larger share of Tennessee's tax load.
"In addition to facing larger state franchise and excise tax payments these days, some developers in Tennessee are beginning to see the value of their property portfolios drop. The chief problem: An office building, shopping mall or apartment complex is priced according to its operating income, so higher taxes translate to increased costs, driving down a property's value -- and developer's profit -- when it comes time to sell."
Thanks to Chris Steins
FULL STORY: Tenn. Taxes Single Out Developers
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Economic & Planning Systems, Inc.
UCLA Lewis Center for Regional Policy Studies
Mpact (formerly Rail~Volution)
Chaddick Institute at DePaul University
City of Piedmont, CA
Great Falls Development Authority, Inc.
HUDs Office of Policy Development and Research