This TEL_Restrictiveness_Index_Readme.txt file was generated on 2021-12-19 by Paige Kelly.


GENERAL INFORMATION

1. Title of Dataset: Tax and Expenditure Limits (TEL) Restrictiveness Index

2. Author Information
	A. Principal Investigator Contact Information
		Name: Mildred E. Warner
		Institution: Cornell University
		Address: W. Sibley Hall, Cornell University, Ithaca, NY 14853
		Email: mew15@cornell.edu

	B. Associate or Co-investigator Contact Information
		Name: Christine Wen
		Institution: Good Jobs First 
		Address: 1380 Monroe St NW, PMB 405, Washington DC 20010
		Email: rahalucni@gmail.com


3. Date of data collection (single date, range, approximate date; YYYY-MM-DD): 
2015-09-01

4. Geographic location of data collection: 
Ithaca, NY, USA

5. Information about funding sources that supported the collection of the data: 
This research was supported by funding from the Agricultural and Food Research Initiative of the USDA National Institute of Food and Agriculture [2017-67023-26226]. 

SHARING/ACCESS INFORMATION

1. Licenses/restrictions placed on the data: CC0

2. Publications that cite or use the data: 
Wen, C., Y. Xu, Y. Kim, and M.E. Warner. 2020. "Starving Counties, Squeezing Cities: Tax and Expenditure Limits in the US." Journal of Economic Policy Reform 23(2): 101-119. https://doi.org/10.1080/17487870.2018.1509711

3. Links to other publicly accessible locations of the data: 
http://www.mildredwarner.org/TEL_Restrictiveness_Index

4. Links/relationships to ancillary data sets: 

5. Was data derived from another source? yes/no
	A. If yes, list source(s): Yes
 http://datatoolkits.lincolninst.edu/subcenters/significant-features-property-tax/Report_Tax_Limits.aspx

6. Recommended citation for this dataset: 
Wen, C. and M.E. Warner. 2015. Tax and Expenditure Limits (TEL) Restrictiveness Index. [Dataset]. Cornell University Library eCommons Repository. https://doi.org/10.7298/hzec-ys58


DATA & FILE OVERVIEW

1. File List: 
	A. Index Construction - describes how the Tax and Expenditure Limits (TELs) index was constructed for each state. 
	B. County Index - state tax and expenditure limit indices by county statutes. 
	C. Municipality Index - state tax and expenditure limit indices by municipality statutes. 
	D. School District Index - state tax and expenditure limit indices by school district statutes. 

2. Relationship between files, if important: The files include the detailed breakdown of our TEL Restrictiveness Index rankings for each US state's counties, municipalities, and school districts.

3. Additional related data collected that was not included in the current data package: 

4. Are there multiple versions of the dataset? no 
	A. If yes, name of file(s) that was updated: 
		i. Why was the file updated? 
		ii. When was the file updated? 


METHODOLOGICAL INFORMATION

1. Description of methods used for collection/generation of data: 


The data used for building this index, which measures severity of Tax and Expenditure Limits (TEL), is based on the Lincoln Institute of Land Policy's 2015 database as well as local statutes when data in Lincoln database was missing. The Lincoln Institute data base is accessible here: http://datatoolkits.lincolninst.edu/subcenters/significant-features-property-tax/Report_Tax_Limits.aspx. 

The Lincoln Institute for Land and Tax Policy maintains a database of policy content of these local TELs and has been updating the content for every year from 2006 to 2013, but without assessing restrictiveness or ranking. Our data base, provides quantitative measures of severity. The database is constructed from the more detailed reports but updated with the 2013 data to include any post-1995 changes. This database separates the policy content by the type of local government (i.e., school district, county, municipalities). The District of Columbia is excluded. 

2. Methods for processing the data: 

MAG (magnitude), OVERRIDE (override provisions), EXCL (exclusions), DESIGN (design or combination), and FD (full disclosure). 
The measure for each type of limit is calculated as “MAG + OVERRIDE – EXCL”. 
The "TOTAL" column represents the TEL restrictiveness index value in the worksheets that follow. It is calculated as the "Sum of the measures of individual types of TEL + DESIGN + FD”

3. Instrument- or software-specific information needed to interpret the data: 

4. Standards and calibration information, if appropriate: 

5. Environmental/experimental conditions: 

6. Describe any quality-assurance procedures performed on the data: 

7. People involved with sample collection, processing, analysis and/or submission: 


DATA-SPECIFIC INFORMATION FOR: COUNTY INDEX

1. Number of variables: 27

2. Number of cases/rows: 50

3. Variable List: 

State, name of state

ORL-Magnitude, Overall Rate Limit (ORL) Magnitude is the sub-index of magnitude of the limit on overall property tax rate, index ranging from 0 to 5, 0 = No rate or limit specified, or limit is optional; 1= >30 mills; 2 = 21-20 mills; 3 = 11-20 mills; 4 = 6-10 mills; 5 = 0-5 mills

ORL-Exclusion, Overall Rate Limit (ORL) Exclusion is the sub-index for allowed exclusions 0.5 is deducted for each of the following, up to a deduction of 4 or "magnitude + override", whichever is less: debt service, new construction, special district, improvement, annexation, capital outlay, court mandates, judgements, grant, state mandates, salaries, pension, healthcare, fire and police protection, special education, emergency, home-rule exemptions, juvenile detention, special purpose levies  

ORL-Override, Overall Rate Limit (ORL) Override is the sub-index for override provisions, index ranging from 0.5 to 4, 0.5 = Appeal to court or stat board (with or without upper limit); 1 = (Super)majority of governing body, no upper limit; 1.5 = (Super)majority of governing body up to a fixed time or fixed amount; 2 = Majority of electorate, no upper limit; 2.5 = Majority of electorate up to a fixed time or fixed amount; 3 = Supermajority of electorate, no upper limit; 3.5 = Supermajority of electorate up to a fixed time or fixed amount; 4 = No overrides allowed, or approval by state legislature
 
ORL, Overall Rate Limit (ORL) Index calculated as "ORL-Magnitude + ORL-OVERRIDE - ORL-Exclusion"

SRL-Magnitude, Specific Rate Limit (SRL) Magnitude is the sub-index of magnitude of the limit on a specific property tax rate, index ranging from 0 to 5, 0 = No rate or limit specified, or limit is optional; 1= >30 mills; 2 = 21-20 mills; 3 = 11-20 mills; 4 = 6-10 mills; 5 = 0-5 mills

SRL-Exclusion, Specific Rate Limit (SRL) Exclusion is the sub-index for allowed exclusions 0.5 is deducted for each of the following, up to a deduction of 4 or "magnitude + override", whichever is less: debt service, new construction, special district, improvement, annexation, capital outlay, court mandates, judgements, grant, state mandates, salaries, pension, healthcare, fire and police protection, special education, emergency, home-rule exemptions, juvenile detention, special purpose levies  

SRL-Override, Specific Rate Limit (SRL) Override is the sub-index for override provisions, index ranging from 0.5 to 4, 0.5 = Appeal to court or stat board (with or without upper limit); 1 = (Super)majority of governing body, no upper limit; 1.5 = (Super)majority of governing body up to a fixed time or fixed amount; 2 = Majority of electorate, no upper limit; 2.5 = Majority of electorate up to a fixed time or fixed amount; 3 = Supermajority of electorate, no upper limit; 3.5 = Supermajority of electorate up to a fixed time or fixed amount; 4 = No overrides allowed, or approval by state legislature

SRL, Specific Rate Limit (SRL) Index calculated as "SRL-Magnitude + SRL-OVERRIDE - SRL-Exclusion"

LL-Magnitude, Property Tax Levy Limit (LL) Magnitude is the sub-index of magnitude of the limit on property tax revenue or levy, index ranging from 0 to 6, 0 = No levy limit specified or limit is optional ; 1 = >10% increase (regardless of over maximum allowable levy or actual levy); 2 = 8-10% increase (-1 if based on maximum allowable levy rather than actual levy); 3 = 5-7% (-1 if based on maximum allowable levy rather than actual levy); 4 =Revenue increase limited to inflation or population growth, OR 2-4% increase (-1 based on maximum levy rather than actual levy); 5 = 1% increase or less (-1 if based on maximum allowable levy rather than actual levy); 6 = No revenue increase from previous year revenue
 
LL-Exclusion, Property Tax Levy Limit (LL) Exclusion is the sub-index for allowed exclusions 0.5 is deducted for each of the following, up to a deduction of 4 or "magnitude + override", whichever is less: debt service, new construction, special district, improvement, annexation, capital outlay, court mandates, judgements, grant, state mandates, salaries, pension, healthcare, fire and police protection, special education, emergency, home-rule exemptions, juvenile detention, special purpose levies  

LL-Override, Property Tax Levy Limit (LL) Override is the sub-index for override provisions, index ranging from 0.5 to 4, 0.5 = Appeal to court or stat board (with or without upper limit); 1 = (Super)majority of governing body, no upper limit; 1.5 = (Super)majority of governing body up to a fixed time or fixed amount; 2 = Majority of electorate, no upper limit; 2.5 = Majority of electorate up to a fixed time or fixed amount; 3 = Supermajority of electorate, no upper limit; 3.5 = Supermajority of electorate up to a fixed time or fixed amount; 4 = No overrides allowed, or approval by state legislature

LL, Property Tax Levy Limit (LL) Index calculated as "LL-Magnitude + LL-OVERRIDE - LL-Exclusion"

AL-Magnitude, Assessment Limit (AL)  Magnitude is the sub-index of magnitude of the limit on assessment increases, index ranging from 0 to 6, 0 = No assessment limit specified or limit is optional; 1 = < 10% assessment increase; 2 = fixed residential share of total assessed value; 3 = 5-10% assessment increase; 4 = 2-4% assessment increase; 5 = Assessment increase limited to inflation or population growth; 5 = 1% assessment increase or less

AL-Exclusion, Assessment Limit (AL) Exclusion is the sub-index for allowed exclusions 0.5 is deducted for each of the following, up to a deduction of 4 or "magnitude + override", whichever is less: debt service, new construction, special district, improvement, annexation, capital outlay, court mandates, judgements, grant, state mandates, salaries, pension, healthcare, fire and police protection, special education, emergency, home-rule exemptions, juvenile detention, special purpose levies  

AL-Override, Assessment Limit (AL) Override is the sub-index for override provisions, index  ranging from 1 to 3 (no 1?)***, 3 = None; 2 = electorate approval (supermajority or majority); 1 = governing body approval (supermajority or majority)

AL, Assessment Limit (AL) Index calculated as "AL-Magnitude + AL-OVERRIDE - AL-Exclusion"

GRL-Magnitude, General Revenue Limit (GRL) Magnitude is the sub-index of magnitude of the limit on general revenue, index ranging from 0 to 5, 0 = No general revenue limit is specified; 1 = limit exists but the magnitude is not clearly specified; 2 = Increase is limited to any fixed percentage; 3 = Increase is limited to change in personal income or cost-of-living; 4 = Increase is limited to inflation or population growth; 5 = No increase in revenue allowed

GRL-Exclusion, General Revenue Limit (GRL) Exclusion is the sub-index for allowed exclusions 0.5 is deducted for each of the following, up to a deduction of 4 or "magnitude + override", whichever is less: debt service, new construction, special district, improvement, annexation, capital outlay, court mandates, judgements, grant, state mandates, salaries, pension, healthcare, fire and police protection, special education, emergency, home-rule exemptions, juvenile detention, special purpose levies  

GRL-Override, General Revenue Limit (GRL) Override is the sub-index for override provisions, index ranging from 0.5 to 4, 0.5 = Appeal to court or stat board (with or without upper limit); 1 = (Super)majority of governing body, no upper limit; 1.5 = (Super)majority of governing body up to a fixed time or fixed amount; 2 = Majority of electorate, no upper limit; 2.5 = Majority of electorate up to a fixed time or fixed amount; 3 = Supermajority of electorate, no upper limit; 3.5 = Supermajority of electorate up to a fixed time or fixed amount; 4 = No overrides allowed, or approval by state legislature

GRL, General Revenue Limit (GRL) Index calculated as "GRL-Magnitude + GRL-OVERRIDE - GRL-Exclusion"

GEL-Magnitude, General Expenditure Limit (GEL)  Magnitude is the sub-index of magnitude of the limit on general expenditure, index ranging from 0 to 5, 0 = No general expenditure limit is specified; 1 = limit exists but the magnitude is not clearly specified; 2 = Increase is limited to any fixed percentage; 3 = Increase is limited to change in personal income or cost-of-living; 4 = Increase is limited to inflation or population growth; 5 = No increase in revenue allowed

GEL-Exclusion, General Expenditure Limit (GEL) Exclusion is the sub-index for allowed exclusions 0.5 is deducted for each of the following, up to a deduction of 4 or "magnitude + override", whichever is less: debt service, new construction, special district, improvement, annexation, capital outlay, court mandates, judgements, grant, state mandates, salaries, pension, healthcare, fire and police protection, special education, emergency, home-rule exemptions, juvenile detention, special purpose levies  

GEL-Override, General Expenditure Limit (GEL) Override is the sub-index for override provisions, index ranging from 0.5 to 4, 0.5 = Appeal to court or stat board (with or without upper limit); 1 = (Super)majority of governing body, no upper limit; 1.5 = (Super)majority of governing body up to a fixed time or fixed amount; 2 = Majority of electorate, no upper limit; 2.5 = Majority of electorate up to a fixed time or fixed amount; 3 = Supermajority of electorate, no upper limit; 3.5 = Supermajority of electorate up to a fixed time or fixed amount; 4 = No overrides allowed, or approval by state legislature

GEL, General Expenditure Limit (GEL) Index calculated as "GEL-Magnitude + GEL-OVERRIDE - GEL-Exclusion"

DESIGN, Design Sub-Index for the design, structure, or combination of TELs, index ranging from 0 to 8; 0 = None; 1 = assessment limit, ONLY; 2 = any type of rate limit, ONLY; 3 = any type of rate limit AND assessment limit, ONLY; 4 = (overall rate limit + specific rate limit + assessment limit) OR (levy limit + any combination not included by index #5-8); 5 = any type of rate limit + assessment limit + levy limit; 6 = overall rate limit + specific rate limit + assessment limit + levy limit; 7 = limits on general revenue OR expenditure + any other type; 8 = limit on general revenue AND expenditure + any other types

FD, Full Disclosure (FD) is the full disclosure or truth-in-taxation, 0 or 1, 0 = No full disclosure/truth-in-taxation statute; 1 = full disclosure/ truth-in-taxation statute

TOTAL, Total Tax and Expenditure Limit (TEL) Index represents the TEL restrictiveness index value in the worksheets that follow. It is calculated as the "Sum of the measures of individual types of TEL + DESIGN + FD”

4. Missing data codes: 

5. Specialized formats or other abbreviations used: