Real Property Tax Reform Act of 1979

Real Property Tax Reform Act of 1979 - Title I: Findings and Purposes - Declares that the purpose of this Act is to assist State and local governments in coordinating, reforming, and improving the administration of real property taxes and to provide funds for education to States which adopt certain reforms with respect to such taxes. Title II: The Office of Real Property Tax Reform - Establishes the Office of Real Property Tax Reform within the Department of the Treasury to be headed by a Director appointed by the President. States that the functions of such Office shall be: (1) the administration of the programs established by this Act; (2) the coordination and development of compatible fiscal and administrative systems of real property taxation among the Federal, State, and local governments; (3) to act as a clearinghouse of information for State and local governments with respect to Federal programs affecting real property tax administration; (4) to provide other assistance to State and local governments in consultation with the Advisory Commission on Intergovernmental Relations; (5) to provide financial assistance for experimental programs in real property taxation; and (6) to evaluate Federal reform efforts and laws effecting real property taxes. Directs the Office to submit annual reports and recommendations to the President and the Congress. Title III: Education Grants - Directs the Office to pay annually to a qualified State an amount equal to ten percent of the revenues such State derives from real property taxation and spends in equal proportion on each primary and secondary school student within the State. States that in order to qualify for such grants a State must have in effect a program of real property taxation approved by the Director which provides for: (1) assessments and determinations of fair market value at least once every five years; and (2) uniform percentages of fair market value and tax rates imposed on all real property regardless of land use or value. Title IV: Reform of Real Property Tax Administration; Disclosure, Access, and Appeal - Authorizes the Office to extend grants and interest-free loans to States for real property tax administration programs which provide for: (1) an annual publication of assessment-sales ratios (assessed value/fair market value) for various classes of real property within the jurisdiction; (2) a variance not greater than ten percent between the ratio applicable to any real property and that applied to real property which must be uniformly assessed by State law; (3) adequate notice to taxpayers of assessments and a procedure for appeals; (4) newspaper publication of assessment studies and public access to individual assessments; and (5) the assessment, public-listing, and newspaper publication of all tax-exempt property within the jurisdiction. Prohibits the Federal share in funding such programs from exceeding 60 percent of their total cost. Title V: Reform of Property Tax Administration; Uniform Assessment Practice - Authorizes the Office to extend interest-free loans to States for programs which provide for trained tax assessors and real property appraisers, compilation of such real property maps for each jurisdiction within the State, and other assessment improvement activities called for by the State and the Director. Title VI: Federal Assistance to Training and Technical Programs - Directs the Office to provide assistance to States for the training of appraisers and assessors including arranging for such training under the Intergovernmental Personnel Act of 1970. Directs the Office, upon the request of any State, to assist such State in acquiring assessment appraisal data collected by Federal agencies and in appraising industrial real property with a value in excess of $1,000,000. Authorizes the Office to provide up to $5,000,000 in grants to States in any fiscal year for experimental programs such as site-value taxation. Directs the Office to develop with interested States and Federal agencies taxation programs which coordinate land use planning, coherent urban growth, and natural resource protection. Directs the Office to study the effect of tax-exempt Federal property on State and local tax bases and to submit such study to the Congress. Title VII: Miscellaneous: Conditions of Grants and Loans - Requires a State to provide information called for by the Director in order to be eligible for assistance. Conditions such assistance on the certification by the Director of any appraisal firm employed by a State. Authorizes appropriations to carry out the provisions of this Act. Establishes an Intergovernmental Relations Loan Fund in the Department of the Treasury for the purpose of making the interest-free loans authorized by this Act.

Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Introduced in House" stage on July 23, 1979. It describes the bill, it is not the legal text.

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