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1 Gerald Prante, New Census Data Shows Where Property Taxes Hit Homeowners Hardest 1 (2007)

handle is hein.taxfoundation/ffbadxz0001 and id is 1 raw text is: TAX7
FOUNDATION
New Census Data Shows Where Property Taxes Hit Homeowners Hardest
Fiscal Fact No. 103
September 12, 2007
by Gerald Prante
The Census Bureau has released new housing numbers courtesy of the 2006 American Community
Survey (ACS), which includes real estate taxes paid on owner-occupied housing units. Data is
included for many geographical units, including states and high-population counties.  2
The Tax Foundation has long published historical data on property tax collections compiled by the
Census Bureau's Government Finances division (see http://www.census.gov/govs/www/index.html).
However, such data includes not only taxes paid by individual homeowners, but also property taxes
paid by businesses, as well as some special types of property pertaining to minerals or fuels found
mostly in a handful of states, such as Texas, Wyoming and Alaska. When people want to know where
property taxes are the highest, though, they typically wonder about property taxes levied specifically
on homeowners. This is where the ACS data is useful.
The ACS relies on survey data collected from households, just as the Census collects most of its
information. The survey data collected in the ACS, as well as in other Census household surveys such
as the Current Population Survey (CPS), is used in many government functions, such as decisions on
how to distribute spending geographically and the calculation of the official poverty estimates and
labor market statistics, among others. In fact, the real estate taxes data featured here is actually used
by some government agencies, including the Department of Agriculture, in determining spending.
Furthermore, survey data drawn from households by the Bureau of Labor Statistics is used to
determine cost-of-living adjustments to the billions of dollars that are spent each year in Social
Security, as well as military pay. Therefore, arguments that this ACS data is unreliable because it is
based on inaccurate household survey data would be an argument against almost the entire federal
government's appropriation methodology, especially the $300 billion that is appropriated annually
using ACS data. In other words, the data is solid.
For a chart of real estate taxes paid on owner-occupied housing for each of the 783 high-population
counties (65,000 or greater)3 for 2006, see the Tax Foundation Web site:
http://www.taxfoundation.org/taxdata/show/1888.html. The rankings have changed little from last
year's, where the Northeast, specifically New York and New Jersey, dominated the highest-taxed

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