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States and localities should include services in the taxable base to reduce regressivity and improve neutrality.
Exemptions from state retail sales taxes should be narrowly designed to reduce their regressive nature and avoid pyramiding.
Goods sold over the internet and through catalogs should be subject to the same sales tax treatment as goods sold by local brick-and-mortar retailers.
Property tax relief should be equitable, cost-effective, and targeted to homeowners with low and moderate incomes burdened by their property tax bill.
Housing is central to community and individual well-being. The type and location of a home can affect almost every aspect of a person’s life.
People of all ages and ability levels need safe, decent, and affordable housing that will enable them to continue living safely in their homes and communities as the
Housing costs determine whether individuals and families can live in a neighborhood without sacrificing other basic necessities, such as food and health care.
A range of programs exists to address the lack of affordable housing. These programs are not nearly enough to meet the demand from those who are housing cost-burdened.
Almost 20 million households headed by someone age 50 and over are housing cost-burdened. That is, they spend more than 30 percent of their income on housing.
Prior to finalizing annual budget decisions, localities should inform taxpayers of the property tax rate required to maintain revenues at the same level as the prior year.