Taxing the region : how local finance undermines land use goals in greater Boston

Abstract

This thesis argues that local fiscal considerations have thwarted growth management efforts in Massachusetts. Currently, Massachusetts' communities rely most heavily on the property tax for local government revenue. Since each community is autonomous and must provide schools and other local services to its residents, it is necessary to ensure that local property tax revenue is sufficient to fund local services. Therefore, as communities make planning decisions, they must weigh the fiscal impacts of development, along with aesthetic, environmental and other "smart growth" ideals. In this fiscal framework, practical fiscal considerations most often trump "smart" planning and growth management, as local leaders feel the pressure to approve development proposals that will generate the high property tax revenue and low public service demand. The four core chapters explore local fiscal barriers to planning reform, framing the metro Boston example in light of both regional understanding and the wider body of academic literature and analysis.