Michael A. Pagano (Professor & Director of the Graduate Program in Public Administration, College of Urban Planning and Public Affairs, University of Illinois at Chicago, and Fellow of the Great Cities Institute) has published Sensing Value and Taxing Senses, 39 State Tax Notes 505 (Feb. 13, 2006), also available on the Tax Analysts web site as Doc 2006-2003, 2006 STT 29-5.The article examines New Hampshire’s "view tax" [blogged here] and speculates what other senses could affect property taxes.
