Major League Sports and the Property Tax

Geoffrey F. Propheter is an assistant professor in the School of Public Affairs at the University of Colorado Denver (US). He conducts research in three areas: property tax policy and administration, sports and urban affairs, and land and economic development. He was previously the property tax economist at the New York City Independent Budget Office where he conducted empirical analysis of the city's property tax policies. He has also worked as a researcher on the Significant Features of the Property Tax (SFPT) at the George Washington Institute of Public Policy.

• Introduction.- Property Tax Systems and their Administration.- Who Pays Which Property Taxes.- Estimating the Property Tax Expenditure.- What is the Property Tax Expenditure Worth?.- Public Service Cost of the Tax Expenditure.- Conclusion.