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Taxes & Other Revenues

Federal & State Aid

Will New York City Hospitals That Treat Many Low-Income Patients Face The Heaviest Penalties Under New Federal Reimbursement Policies?
June 12, 2013;
IBO New York City by the Numbers Post

Missing From Albany’s Family Relief Tax Break: 1.2 Million NYC Kids
April 19,
2013; IBO Weblog

Testimony to the New York City Council Economic Development Committee on Federal Stimulus Spending in New York City
March 1, 2010; Testimony, 3 pages

MTA Wants More Public Subsidies, But How Much Does It Get Now?
August 14, 2008;  Newsfax, 3 pages

Federal Medicaid Changes Pose Major Budget Risks to the City's Hospitals
May 13, 2008;  Newsfax, 3 pages

School Funding Since 1990
March 13, 2008;  Table, 1 page

Larger City Subsidy Saves Public Hospitals, For Now
March 11, 2008;  Fiscal Brief, 6 pages

Most Food Stamp Recipients no Longer Also Welfare Recipients
January 16, 2008;  5 pages, plus supplemental tables

New Funding Formula Seeks to Alter School Budget Disparities
October 10, 2007;  Fiscal Brief, 11 pages

Contributing Factors: Disparities In 2005 Classroom Spending
October 10, 2007;  Background Paper, 13 pages

The Shelter Allowance Increase: How Will it Affect NYCHA's Budget?
September 20, 2007;  Testimony, 2 pages

New Welfare Rules May Be Costly for the City
July 3, 2007;  Fiscal Brief, 6 pages

A Review of the Metropolitan Transportation Authority's Financial Outlook and Options for Closing the Gaps
June 2007;  14 pages

Staten Island Ferry: Rising Costs Lead Spending to Double
March 6, 2007;  Newsfax Article

The Status of NYCHA's "Plan to Preserve Public Housing"
January 10, 2007;  Testimony, 2 pages

Since 2000, Funding Changes Cause Annual Uncertainty for Summer Jobs Program
June 2006;  Fiscal Brief, 5 pages

NYCHA's Plan to Preserve Public Housing
June 13, 2006;  Testimony, 3 pages

Examining NYCHA's Plan to Preserve Public Housing
June 8, 2006;  Letter Attachment, 18 pages

The Rising Cost of the Early Intervention Program
January 27, 2006;  Newsfax Article

As City Plans Child Care Improvements, Funding Tightens
December 29, 2005;  Report 6 pages and supplemental table

Adoption Subsidy Spending Grows, But City Saves
December 6, 2005;  Fiscal Brief

Progress Report: The Mayor's Social Services Streamlining Plan
October 27, 2005;  Newsfax Article

The Transportation Bond Act of 2005
October 17, 2005;  2 pages

City Faces New Community Development Block Grant Cuts
October 11, 2005;  Newsfax Article

State Saves as City Bears Added Jail Costs for Felony Cases
September 29, 2005;  Fiscal Brief, 6 pages

Lawsuit Remains Unsettled, But School Spending Continues to Rise
July 20, 2005;  Newsfax Article

The Governor's Budget Proposals and a Fair Share State Budget
March 11, 2005;  Testimony, 3 pages

While Fewer in City Receive Welfare, Many More Get SSI
December 2, 2004;  Newsfax Article

Heat and Hot Water Emergencies
November 16, 2004;  Testimony, 2 pages

Heating Home Assistance Program Provides Little Comfort for Many City Residents
November 9, 2004;  Newsfax Article

Running on Empty: The MTA's 2005 Budget and Financial Plan
November 2004;  Fiscal Brief, 8 pages

Go Figure: How a Bigger Education Budget Became Less Money for Schools
October 26, 2004;  Newsfax Article

The City's Changing Uses of HOME Funds
Octpber 2004;  Background Paper, 4 pages

Three Years After: Where Is the $20 Billion in Federal WTC Aid?
August 11, 2004;  Newsfax Article

Settling School Finance Suit May Cost City Millions
May 27, 2004;  Newsfax Article

The City's Use of Battery Park City Authority Funds
May 26, 2004;  Letter and Attachment, 7 pages

The Future of Enhanced Vouchers: Cost and Considerations for a City Program to Supplement Federal Section 8 Rental Assistance
May 11, 2004;  Memo, 12 pages

The City's Rising Share of the Cost of Policing Public Housing
April 29, 2004;  Testimony, 2 pages

As Federal Aid Drops, City's Cost for Policing Public Housing Climbs
April 15, 2004;  Newsfax Article

Child Health Clinics Face Budget Cuts, Again
April 1, 2004;  Newsfax - plus appendix

Clause in Medicare Bill Blocked Hundreds of Millions in Potential City Savings
January 22, 2004;  Newsfax Article

Will New State Law Help Reclaim New York's Brownfields?
December 1, 2003;  Fiscal Brief, 7 pages

World Trade Center Assistance: Aid Received, Aid to Come
July 31, 2003;  Newsfax Article

Federal Changes May Mean Less Housing Aid for the City
July 21, 2003;  Newsfax Article, 3 pages

No Cents? Federal Subsidies for School Repairs Forfeited
July 10, 2003;  Newsfax Article

As Medicaid Enrollment Has Surged, Composition of the Caseload Has Changed
June 12, 2003;  Background Paper, 3 pages

Albany Budget Relief: How Much in City Gap-Closing Help?
June 5, 2003;  Fiscal Brief - plus appendix

Mayor's Social Service Streamlining Plan: Savings without Pain?
May 15, 2003;  Fiscal Brief

New York City's $4 Billion Medicaid Bill: What Is Driving the Rise in Costs?
May 7, 2003;  Newsfax Article

Considering Secession from the State
May 1, 2003;  Testimony, 3 pages

The Cost of Keeping Mitchell-Lama Housing Affordable
April 7, 2003;  Newsfax Article

City's Reliance on State and Federal Funds for Child Care Grows
December 2002;  Background Paper, 6 pages

Where Have All the New Child Care Dollars Gone?
December 12, 2002;  Newsfax Article

Can Another NY/NY Deal Deliver Housing for the Mentally Ill Homeless and City Savings?
October 25, 2002;  Newsfax Article

The Effectiveness of 9/11 Small Business Assistance Programs
October 7, 2002;  Testimony, 4 pages

The Cost of an Adequate Education for the City's Students
September 23, 2002;  Testimony, 3 pages

K-3 Class Size Drops, But 77,500 Children Still in Classes with Over 25 Students
September 19, 2002;  Newsfax Article - plus supplemental table

Rising Homelessness Threatens Higher City Costs
September 12, 2002;  Newsfax Article

Schools' Budget: One-Shots Now, Cuts Later?
August 9, 2002;  Newsfax Article

Expanding Homeownership Opportunities for Low- and Moderate-Income New Yorkers
August 2002;  Background Paper, 8 pages

Summertime Blues: Nearly 15,000 Fewer Summer Jobs for Teens
July 18, 2002;  Newsfax Article

Lower Manhattan Economic Recovery Aid: Who's Benefitting?
June 27, 2002;  Newsfax Article

World Trade Center Aid: Too Much for Some Needs, Not Enough for Others?
May 28, 2002;  Newsfax Article

Raising Work Quotas for Welfare Recipients: A Costly Challenge for the City
May 22, 2002;  Newsfax Article

Private Buses, Public Subsidies: Will New York Continue to Ride With the Current Franchise Deal?
May 2, 2002;  Policy Brief, 8 pages

Plans for Using Special Federal Community Development Funds Allocated to the City After September 11
April 23, 2002;  Letter, 4 pages

Effect of the Federal Stimulus Act on the City's Tax Revenues
March 2002;  Letter, 6 pages

Give 'Em Shelter: Various City Agencies Spend Over $900 million on Homeless Services
March 7, 2002;  Fiscal Brief, 12 pages

Governor Wants Remaining Welfare Surplus to Help Close Budget Gap
February 25, 2002;  Newsfax Article

Estimate of Differences in Per-Pupil Spending Between NYC and High-Performing School Districts Statewide
February 15, 2002;  Letter, 2 pages

Federal Aid to New York City in the Aftermath of September 11th: How Much, and for What?
February 11, 2002;  Testimony, 11 pages

New York's Access-A-Ride Program: Costs and Funding Sources
February 8, 2002;  Fiscal Brief

Rising Homelessness Pushes Homeless Services Budget Higher
December 13, 2001;  Newsfax Article

The Aftermath: How Much Federal Aid for New York?
November 20, 2001;  Newsfax Article

World Trade Center Disaster: Tracking Federal Aid for Cleanup and Rebuilding
September 28, 2001;  Newsfax Article, 2 pages

Back-to-School Budget Blues
August 30, 2001;  Newsfax Article, 2 pages - plus supplemental table

New York's Increasing Dependence on the Welfare Surplus
August 2001;  Report, 6 pages

Crime Bill Funding Only Half the Story
May 29, 2000;  Newsfax Article

No Taxation Without Explanation
April 3, 2000;  Newsfax Article

Federal Funds for Class Size Reduction May Be In Jeopardy
April 5, 1999;  Newsfax Article

Governor Proposes Sharp Aid Reduction for Education Initiatives
February 8, 1999;  Newsfax Article

Governor's Proposed Budget: Primary and Secondary Education
February 16, 1998;  Newsfax Article

City and State Budgets for Fiscal 1998: The Impact on City Schools
September 1, 1997;  Newsfax Article

New York State's Welfare Reform Plan
August 25, 1997;  Newsfax Article

Unsettled New York City Prior-Year Education Aid Claims
July 18, 1997;  Report

School Tax Relief and Education Aid Proposals: Impacts on New York City
April 1997;  Fiscal Brief

Prior-Year Education Aid: Where's the Money?
March 17, 1997;  Newsfax Article

Federal Budget: NYC Impact
February 12, 1997;  Newsfax Article

Federal Budget News
January 29, 1997;  Newsfax Article

State Budget News
January 29, 1997;  Newsfax Article

President's Budget for 1999
February 16, 1998;  Newsfax Article

Bond Act Hearing Raises Many Questions
March 24, 1997;  Newsfax Article

The Fiscal Impact of the New Federal Welfare Law on New York City
October 31, 1996;  Fiscal Brief


 
Fees, Fines & Other Nontax Revenues

Reporting on Delinquent New York City Environmental Control Board Fines
October 14, 2014;
 Testimony, 2 pages      PDF

Are Red-Light, Bus-Lane, and Speed Cameras Becoming
The Main Drivers of Revenue from Traffic Fines?

July 15, 2014;
New York City by the Numbers

New York City Public Payphones: How Many Are Left?
October 31, 2013;
New York City by the Numbers Post

Is New York “Fine” City?
August 13, 2013;
IBO Weblog Post

How Much is NYC Paying to Make Housing Repairs That Should be Done by Landlords?
May 7, 2013;
New York City by the Numbers Post

New York City: Your Ad Here
September 6, 2012; IBO Weblog Post

Delinquent Account Balances 2007-2009
March 9, 2011; Letter, 7 pages

Sidewalk Standoff: Street Vendor Regulations Are Costly, Confusing, and Leave Many Disgruntled
November 9, 2010;  Fiscal Brief, 4 pages

Two Decades Later, City’s Water Metering Still Not Universal
October 5, 2009;  IBO Weblog Post

Behind the Wheel: Who Drives Into The Proposed "Congestion Zone?"
December 11, 2007;  Newsfax Article, 3 pages

Fees at City Recreation Centers: More Pay, Fewer Play
March 2006;  Fiscal Brief, 6 pages

Parking Violations Hearing-by-Mail Dispositions
March 6, 2006;  Letter, 2 pages

New Federal Telecom Bills Could Tune Out Millions of Dollars for the City
February 9, 2006;  Newsfax Article

Expansion of the Bottle Bill and the Return of Unclaimed Deposits to Municipalities
June 3, 2004;  Testimony, 2 pages

The City's Use of Battery Park City Authority Funds
May 26, 2004;  Letter and Attachment, 7 pages

Bridge Tolls: Who Would Pay? And How Much?
October 7, 2003;  Fiscal Brief, 7 pages

Is Everything Going to Be Fine(d)?
An Overview of New York City Fine Revenue and Collection

May 29, 2003;  Report, 28 pages


 
Taxes

Effect on Property Tax Revenue From Merging Utility Property
From Class 3 into Class 4 Commercial Property
July 28, 2014;
 Letter, 3 pages       PDF

When New Yorkers Move Out of New York City Where Do They Go?
July 21, 2014;
New York City by the Numbers

Property Owners’ Delinquencies For Sale: City’s Annual Lien Sales Trigger Payments From Owners, Often Exceeding Original Amount Owed
June 26, 2014;  Fiscal Brief, 10 pages    HTML    PDF

Testimony on The Property Tax Exemption for Madison Square Garden
May 14, 2014;
Testimony, 2 Pages       PDF

New York City Residents’ Income and Tax Liability
April 14, 2014
; Overview & Tables      PDF

New State Budget Hands Mayor a Taxing Decision: Extend the State Business Tax Cuts to the City? 
April 2, 2014;
IBO Weblog Post

Thousands of City Homeowners Could Lose State Property Tax Break as Deadline for Registering Approaches
December 9, 2013;
IBO Weblog Post

What Type and Size of Buildings Are Receiving 421-a Property Tax Exemptions in 2013?
June 20, 2013;
IBO New York City by the Numbers Post

Cooper Union Will Begin Charging Tuition, But Will Still Be Getting Special Tax Breaks From the City
June 4, 2013;
IBO Weblog

Testimony on Legislation to Improve Requirements on the Reporting of Income and Expenses by Property Owners
April 23, 2013;
Testimony, 3 Pages     PDF

Hurricane Sandy’s Effect on Property Tax Bills for Storm-Damaged Homes
February 28, 2013;
Testimony, 4 Pages     PDF

City’s Assessment of Property Values May Need Some Extra Reassessing
February 12, 2013;
IBO Weblog Post

Renew, Reform, or Reject? The Coop & Condo Tax Break Has Expired, Giving Albany Chance for Long-Promised Fix
January 3, 2013;
Fiscal Brief, 12 Pages     HTML   PDF

How Much Will Washington’s Tax Deal Cost New York City’s Taxpayers? A Very Preliminary Estimate
January 2, 2013;
New York City By The Numbers Post

Federal Tax Cut Deadline: What Washington’s Decisions Could Mean For New York City's Taxpayers
December 18, 2012; Fiscal Brief, 9 Pages     HTML   PDF

Why Did 1.3 Million New York City Tax Filers (35%) Pay No City Income Tax in 2010?
September 27, 2012; New York City By The Numbers Post

The Coop & Condo Tax Break Is About to Expire, Renewing the Existing Bill Will Cost the City Millions in Unintended Benefits
May 17, 2012; IBO Weblog Post

Restructuring the Personal Income Tax
February 1, 2012; Letter, 2 pages pdf

Boom & Bust: Commercial Property Taxes Are a Key to Revenues From Property Transfer Taxes
January 5, 2012; Fiscal Brief, 13 pages

Tax Effort and Spending Effort Across New York State
December 20, 2011; Fiscal Brief, 28 pages, plus Excel tables

Analysis of Income Distribution in NYC and Relative NYC Personal Income Tax Burden
December 12, 2011; Letter, 9 pages

Budget Buster: For MTA, Tax & Fee Revenues Not Always on Track
August 5, 2011; Fiscal Brief, 12 pages plus web table

City’s Multitude of Property Tax Exemptions Add Up to a Wealth of Revenue Foregone
July 15, 2011; IBO Weblog Post

Testimony to the New York City Council on Property Tax Assessments and Oversight
May 2, 2011; Testimony, 4 pages

Stabilizing Revenue Collection During the Downturn: How Assessment Phase Ins and Caps Affect the City’s Property Tax
February 20, 2011; Fiscal Brief, 13 pages

Attention Shoppers! For a Limited Time Only: The Clothing Tax Returns
September 30, 2011; IBO Weblog Post

Taxes Foregone Shouldn’t Be Forgotten
September 1, 2010; IBO Weblog Post

Effects of Property Tax Class Share Shift Since 1992
May 15, 2010;  Letter, 7 pages

Testimony to the New York City Council Committee on Finance on On the Prevailing Wage Bill (Intro 18)
May 11, 2010; Testimony, 3 pages

On April 15, Many New Yorkers Spell Relief “EITC”
April 14, 2010; IBO Weblog Post

New Yorkers on the Move 1989-2007: Where They Came From, Where They Went
December 23, 2009; Fiscal Brief, 11 pages, plus supplemental tables

Win or Lose, the Yankees Are Going to Have to Pay in Philly
October 30, 2009; IBO Weblog Post

Another Hole in the Budget Plan
April 27, 2009; IBO Weblog Post

Another Wrinkle (Actually It’s Flat) in State’s Tax Increase on High-Income Taxpayers
April 23, 2009; IBO Weblog Post

With Changes to Commercial Property Tax Program, Breaks Will Not be as Costly for the City
August 28, 2008;  Fiscal Brief, 13 pages plus supplemental table

E-Commerce: Eroding City's Sales Tax Revenue
August 21, 2008; Fiscal Brief, 6 pages

Intro 221-A Grab Bar Tax Abatement
June 3, 2008;  Testimony, 2 pages

Fiscal Impact of Implementing a Tax Abatement for the Installation of Grab Bars
February 5, 2008;  Letter, 3 pages

Madison Square Garden Property Tax Exemption
January 9, 2008;   Testimony, 2 pages

Higher Cigarette Tax Has Led to More Tax Revenue, More Tax Evasion
October 19, 2007;   Newsfax Article

Atlantic Yards Tax Exempt Financing
September 21, 2007;   Letter, 2 page

Foregone City, State, and Federal Revenue from Use of Tax-Exempt Bonds for New Yankee Stadium
August 9, 2007;  Letter, 1 page

Yankee Stadium Update
July 19, 2007;  Letter, 1 page

Proposed Child Care Credit Would Erase City Tax Burden for Some Families
June 12, 2007;  Newsfax Article

Comparing State and Local Taxes in Large U.S. Cities
February 2007;  Fiscal Brief, 21 pages

Twenty-Five Years After S7000A: How Property Tax Burdens Have Shifted in New York City
December 2006;  Report, 61 pages

Recent Hudson Yards and Number 7 Extension Agreements
October 10, 2006;  Testimony, 3 pages

Financing Plans for the New Mets Stadium
April 20, 2006;  Memo, 6 pages

Financing Plans for the New Yankee Stadium
April 10, 2006;   5 pages

UPDATE: Update to Yankee Financing Plan
April 20, 2006  

Will the City's Property Transfer Taxes Remain Flush?
December 13, 2005;  Newsfax Article

President's Tax Panel May Have Costly Plan for the City
October 28, 2005;  Newsfax Article

The Alternative Minimum Tax Takes A Rising Toll on the City
April 26, 2005;  Report, 10 pages

Intro 584 and the Collection and Use of Payments in Lieu of Taxes
March 22, 2005;  Testimony, 2 pages

The Madison Square Garden Tax Exemption
March 22, 2005;  Testimony, 2 pages

Intro. 373 and Shortcomings in Current Reporting Requirements on the City's Business Retention and Creation Incentives
June 9, 2004;  Testimony, 3 pages

The Tax Treatment of Coops and Condos
February 26, 2004;  Testimony, 3 pages

Reviving the New York Stock Transfer Tax: Revenues and Risks
November 17, 2003;  Background Paper, 8 pages

Cost Estimates of Proposals to Expand Eligibility for the Senior Citizen Rent Increase and Homeowners Tax Exemptions
October 20, 2003;  Testimony, 3 pages

The Effect of Historic Districts on Residential Property Values
September 9, 2003;  Background Paper, 10 pages

Analysis of Assembly Bill to Expand SCRIE Eligibility
August 7, 2003;  Letter, 2 pages

Temporary Tax Hikes, Declining Revenue
August 13, 2003;  Newsfax Article

Unintended Consequences: New Absentee Landlord Surcharge Will Hit Poorer Neighborhoods Hardest Neighborhoods Hardest
August 5, 2003;   Newsfax Article

Estimated Cost to the City of Changing SCRIE Rules for Seniors Who Have a Permanent Reduction in Income
June 16, 2003;   Testimony, 4 pages

Albany Budget Relief: How Much in City Gap-Closing Help?
June 5, 2003;  Fiscal Brief plus supplemental table

Worth the Cost? Evaluating the 421-a Property Tax Exemption
January 9, 2003;  Fiscal Brief, 9 pages

Tax Revenue Update: Dimmer for 2003, But a Little Brighter in 2004-2006
November 2002;  7 pages

Expanding the Senior Citizen Rent Increase Exemption
October 11, 2002;  Testimony, 2 pages

Tax Tales: The City's Changing Revenue Mix Over 25 Years
October 10, 2002;  Newsfax Article

Learning from Experience: A Primer on Tax Increment Financing
September 25, 2002;  Fiscal Brief, 7 pages

Improving the Local Law 69 Reports to Better Assess the City's Busniess Retention and Attraction Deals
June 11, 2002;  Testimony, 3 pages

Budget Options for New York City
April 23, 2002;  Report, 43 pages

Effect of the Federal Stimulus Act on the City's Tax Revenues
March 2002;  Letter, 6 pages

Tax Revenue Update: City Faces Significant Shortfalls from Adopted Budget
November 16, 2001;  Fiscal Brief, 9 pages - plus appendix

The Effect of Historic Districts on Property Values
August 31, 2001;  Letter, 2 pages

Easing Rent Burdens for Seniors and the Disabled
August 3, 2001;  Newsfax Article

Technical Supplement:   Expanding SCRIE

2002 Budget Tax Cuts
July 11, 2001;  Newsfax Article

Full Disclosure? Assessing City Reporting on Business Retention Deals
June 2001;  Report, 12 pages

Considering Tax Cuts: Current Proposals by the Mayor and the City Council
May 2001;  Fiscal Brief, 11 pages

Governor's Co-STAR Plan Would Shortchange New York City
April 4, 2001;  Newsfax Article

Personal Income Tax Surcharge Reduced
December 15, 2000;  Newsfax Article

Whither Tax Cuts
August 18, 2000;  Newsfax Article

Extending the Senior Citizen Rent Increase Exemption (SCRIE) to the Disabled (Fiscal Impact of Senate Bill 484)
July 2000; Letter, 4 pages

Big City, Big Bucks: NYC's Changing Income Distribution
June 12, 2000; 8 pages

Eliminating the Personal Income Tax Surcharge
March 20, 2000;  Newsfax Article

Taxing Metropolis
February 23, 2000;  Fiscal Brief, 16 pages

Taxing Metropolis (Appendix)
February 23, 2000; Appendix, 14 pages

Comparing Homeowner Tax Burdens Across New York State
February 11, 2000;  Fiscal Brief, 4 pages

UPDATE: NYC Earned Income Tax Credit Stalled
October 18, 1999;  Newsfax Article

Property Tax Burden Shifts: Where Does the Buck Stop?
June 10, 1999;  Newsfax Article

Eliminating the Commuter Tax: Fiscal Impacts
June 7, 1999;  Newsfax Article

Tax Relief for the Working Poor:
Proposals for an Earned Income Tax Credit

May 24, 1999;  Fiscal Brief

Eliminating the City Utility Tax: Economic and Fiscal Impacts
May 3, 1999;  Fiscal Brief

The Coop/Condo Abatement and Residential Property Tax Reform in New York City
December 1, 1998;  Fiscal Brief

New York City's Tax on the Working Poor
March 1998;  Fiscal Brief

Tax Update: Sales Tax Change
October 20, 1997;  Newsfax Article

Albany Approves UBT Tax Cut Proposals
October 20, 1997;  Newsfax Article

Reductions in the City's Hotel Occupancy Tax Rate
July 28, 1997;  Fiscal Brief

Tax Cut Returns
July 28, 1997;  Fiscal Brief

Would Clothing Sales Tax Cuts Pay For Themselves?
June 23, 1997;  Fiscal Brief

School Tax Relief and Education Aid Proposals: Impacts on New York City
April 1997;  Fiscal Brief

IBO Issues Independent Revenue Forecast
March 3, 1997;  Newsfax Article

IRS to Replicate IBO "Tax Receipt" Service
October 18, 1999;  Newsfax Article

No Taxation Without Explanation
April 3, 2000;  Newsfax Article

IBO Annual Report 1998
March 1999;  Annual Report

IBO "Tax Receipt" Leads To Congressional Bill
April 13, 1998;  Newsfax Article

How are Your Tax Dollars Spent?
March 2, 1998;  Newsfax Article

IBO Annual Report 1997
January 1998;  Annual Report

The Independent Budget Office:
Enhancing Official and Public Understanding of the Budget

May 28, 1996;  Publication


 

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