Using simulation in implementing property-tax reform

Abstract

In November 1978 Idaho voters passed an initiative which limited real and personal property taxes to 1 percent of market value. This paper reports on a joint effort by the Idaho State Tax Commission and researchers at Boise State University to develop a computer model which could be used to evaluate alter native implementations of the initiative within the framework of Idaho's constitution. This model esti mated the fiscal impact of the initiative on all tax ing districts in Idaho. The Idaho Legislature used outputs from the model during their budget delibera tions.