State and Local Issues

Research report The Future of Commercial Real Estate and City Budgets

The declining values of office buildings across the country in the aftermath of the COVID-19 pandemic could significantly change how major cities and other localities raise revenue and provide public services. This paper describes the mechanics of commercial property tax collection and uses Annua...

Research report

Brief

Research report

Latest Content
  • TaxVox
  • Model Estimate
    T25-0009 – Options to Modify Limit on Deductible State and Local Taxes (SALT Limit), Impact on Tax Revenue, 2025-34 Fiscal Years
  • Model Estimate
    T25-0008 – Increase Limit on Deductible State and Local Taxes (SALT) to $80,000 for Married Couples Filing Jointly ($40,000 for Others), Distribution by ECI Percentile, 2025
  • Model Estimate
    T25-0007 – Increase Limit on Deductible State and Local Taxes (SALT) to $80,000 for Married Couples Filing Jointly ($40,000 for Others), Distribution by ECI Level, 2025
  • Model Estimate
    T25-0006 – Increase Limit on Deductible State and Local Taxes (SALT) to $60,000 for Married Couples Filing Jointly ($30,000 for Others), Distribution by ECI Percentile, 2025
  • Model Estimate
    T25-0005 – Increase Limit on Deductible State and Local Taxes (SALT) to $60,000 for Married Couples Filing Jointly ($30,000 for Others), Distribution by ECI Level, 2025
  • Model Estimate
    T25-0004 – Increase Limit on Deductible State and Local Taxes (SALT) to $40,000 for Married Couples Filing Jointly ($20,000 for Others), Distribution by ECI Percentile, 2025
  • Model Estimate
    T25-0003 – Increase Limit on Deductible State and Local Taxes (SALT) to $40,000 for Married Couples Filing Jointly ($20,000 for Others), Distribution by ECI Level, 2025
  • TaxVox
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