Restrictive zoning's deleterious impact on the local education property tax base evidence from zoning district boundaries and municipal finances Ryan M. Gallagher
By: Gallagher, Ryan M
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Material type: 
ArticlePublisher: 2019Subject(s): GASTOS EN EDUCACION | PRESUPUESTOS LOCALES | FINANCIACION | PROPIEDAD | IMPUESTOS | PROPERTY TAX | ESTADOS UNIDOS
In:
National Tax Journal v. 72, n. 1, March 2019, p. 11-44Summary: This paper employs a boundary-discontinuity research design to estimate land-use regulations' causal impact on residential value per student within Massachusetts municipalities. Zoning restrictions hostile toward small dwellings are found to actually reduce residential value per student. This is because small dwellings, although valued less than larger dwellings, house disproportionally fewer schoolaged residents than larger dwellings do. It is then shown that restrictive zoning policies, through their mitigating effect on the local stock of smaller dwellings, force municipalities to rely on higher effective property tax rates to self-fund a particular level of per-student education expenditure, holding all else equal.
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This paper employs a boundary-discontinuity research design to estimate land-use regulations' causal impact on residential value per student within Massachusetts municipalities. Zoning restrictions hostile toward small dwellings are found to actually reduce residential value per student. This is because small dwellings, although valued less than larger dwellings, house disproportionally fewer schoolaged residents than larger dwellings do. It is then shown that restrictive zoning policies, through their mitigating effect on the local stock of smaller dwellings, force municipalities to rely on higher effective property tax rates to self-fund a particular level of per-student education expenditure, holding all else equal.
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