Swan, Craig2019-07-102019-07-101993https://hdl.handle.net/11299/204462Property taxes on rental properties in Minnesota are much higher than on owner-occupied homes. However, the state has a preferential tax classification for low income and subsidized rental housing. The state legislature questioned the value of this preferential treatment. This 1993 analysis of census data and the economics of property taxation by a professor of economics shows the value of the tax, but argues that the whole tax system has become too complicated and should be simplified while equalizing tax rates.enCensus DataHousingProperty TaxRentersReport