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Tax Expenditure Evaluation

Mass Transit and Ridesharing Expenses Deduction

Subjects

Fiscal Policy & Taxes

Transportation & Motor Vehicles

Agency

Office of the State Auditor

Published

01/15/2021

Report No. 2021-TE7

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Staff Publications

Fiscal Impacts of the Gallagher Amendment

In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher). Gallagher sought to protect homeowners from rising property taxes by maintaining a relatively constant ratio of residential and nonresidential property...

Publishing Agency:

Legislative Council Staff

Date:

08/03/2020

Subjects:

Fiscal Policy & Taxes

State Government

Tax Expenditure Evaluation