Analyzes the myriad interconnecting factors that contribute to perceived problems with Minnesota's fiscal and property-tax systems. Summarizes the results of 3 initial research components on disparities in property taxes paid by Minnesota homeowners, disparities in property-tax base and the distribution of state aid and credits to local governments. Over 20 tables, graphs and maps.

Analyzes the influence and impact of the MN property tax (PT) on the nature and quality of develop. PT reform, which decreases tax rates on building values and increases tax rates on land values, offers significant potential for economically and environmentally sound development. Explores the types of econ. incentives and disincentives embedded within the MN PT system. Examines the influence they have with regards to urban form and develop. patterns, the financial health of cities, and social issues such as affordable housing. Based on the analysis of these econ. impacts, site value taxation was investigated because of its potential to improve the econ. signals and incentives in the PT.