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Citizen Attitudes Toward Taxes
Page 1. Page 2. Page 3.

(Original Deck 2)


Question Number Column
Number
Variable Name Variable Label Question Text Values/Value Labels
  81-84   Identification Number.    
Q16 85 TYSTTDEF Definition of income for state income tax. Some say that the income tax would be fairer if the money employers pay for such things as medical insurance and life insurance were included as taxable income for each employee. Others disagree. Do you think this money should or should not be counted as income earned by the worker. 1. Should
2. Should not
3. Depends
7. Don't know
9. Not ascertained
Q17 86 TYSTTDED Deductions for state income tax. Michigan's income tax forms do not use standard or itemized deductions against income. instead their gross income is taxed. Taxpayers with large amounts of itemized deductions would pay more, others would pay less, which way do you prefer... 1. Michigan
2. Wisconsin
3. No preference
4. Depends
7. Don't know
9. Not ascertained
Q18 87 TYPROG Income tax progressivity. Some people favor a single rate of tax on all income. Others prefer a system in which people with higher incomes pay a higher rate of tax. Which do you prefer for Wisconsin? 1. Single rate
2. Higher incomes pay higher rates
7. Don't know
9. Not ascertained
Q19 88 TYINDEX Indication of incomes. In recent years, inflation has pushed a lot of people into higher income tax brackets without increasing their purchasing power. Do you strongly favor, favor, oppose, or strongly oppose changes in the law to make income taxes depend on purchasing power? 1. Strongly favor
2. Favor
3. Oppose
4. Strongly oppose
5. Depends
7. Don't know
9. Not ascertained
Q20 89 TDESIUGN Preferences concerning design of tax system. Which type of tax change should have highest priority. Making taxes simpler, making taxes more fair, or making taxes depend on purchasing power? 1. Simpler
2. Fair
3. Depend on purchasing power
4. Depends
7. Don't know
9. Not ascertained
Q21 90 OWNHOME Own home. Turning to the property tax. Do you either own or are you buying your home, are you renting, or what. 0. Other (MOC) (Code 8 in Cols. 91-115)
1. Own
2. Buying
3. Rent (Code 8 in Cols. 91-115)
4. Live with relatives (Code 8 in Cols. 91-115)
5. House provided with job (Code 8 in Cols. 91-115)
6. Own mobile home, rent land
9. Not ascertained
Q21A 91 TPPPAYNA First question on manner of property tax payment. Did you pay your 1977 property taxes as part of the mortgage payment 1. yes (Code 8 in Cols. 92-93)
2. No
8. Inap, other, rent, live with relative, house provided to Q21
9. Not ascertained
Q21B 92 TPPAYMB Second question. Did you pay your 1977 property taxes in one payment, in two installments, or what. 0. Other (MOC)
1. One payment
2. Two installments
3. Monthly payments
4. 3 installments
5. 4-6 installments
6. 10 installments-1 payment each month for 10 months
7. Just moved in, so haven't paid any yet
8. Inap, other, rent, living with relative, house provided to Q21
9. Not ascertained
Q21C 93 TPPPAYMC Third question. Would you prefer to pay part of it every month. 0. Other (MOC)
1. Yes
2. No
7. Don't know
8. Inap., other, rent, living with relative, house provided to Q21, Yes to Q21A
9. Not ascertained
Q21D 94 TPPPAYMD Fourth question. Have you ever had a property tax payment due and you didn't have the money on hand to pay it. 1. Yes
2. No (Code 8 in Col. 95)
8. Inap., other, rent, living with relative, house provided to Q21
9. Not ascertained
Q21E 95 TPPPAYME Fifth question. What did you do then. 0. Other (MOC)
1. Borrowed the money (all sources)
2. Paid in installments
3. Deferred payment to later date (paid interest, penalty, fine)
4. Foreclosure
7. Don't know
8. Inap., other, rent, living with relative, house provided to Q21, no to Q21D
9. Not ascertained
Q22 96-99 MKTVALUE Value of home if sold on market. About how much would your residence bring if it were sold this year. Coded by number of hundreds of dollars.
0010. $1,000-$1,099
0011. $1,100-$1,199 etc.
0100. $10,000-$10,099 etc.
0500. $50,000-$50,099 etc.
6999. $699,900 or more

7777. Don't know
8888. Inap., other, rent, living with relative,house provided to Q21
9999. Not ascertained
Q23 100-103 ASSVALUE Assessed value of home. Property taxes are based on a value established by your local assessor. What is the assessed value of your residence. Coded by number of hundreds of dollars.
0010. $1,000-$1,099
0011. $1,100-$1,199 etc.
0100. $10,000-$10,099 etc.
0500. $50,000-$50,099 etc.
6999. $699,900 or more
7777. Don't know
8888. Inap., other, rent, living with relative,house provided to Q21
9999. Not ascertained
Q24 104 ASSMTLV Assessment level of property relative to neighborhood. In relation to assessments of homes in your neighborhood, is your property currently assessed high, about right, or low. 1. High
2. Right
3. Low
7. Don't know
8. Inap., other, rent, live with relative, house provided to Q21
9. Not ascertained
Q25 105 ASSPEALA First question on appeal procedure for assessment. Have you ever appealed for a lower assessment. 1. Yes (code 8 in Cols. 108-110)
2. No (code 8 in Cols. 106-107)
8. Inap., other, rent, live with relative, house provided to Q21)
9. Not ascertained
Q25A 106 ASSPEALB Second question. Did you receive a fair hearing. 1. Yes (code 8 in Col.107)
2. No
8. Inap., no to Q25, other, rent, live with relative, house provided to Q21)
9. No ascertained
Q25B 107 ASSPEALC Third question. Why was that. 0. Other (MOC)
1. Hearing hadn't come up yet
2. Village board, town council is biased, doesn't like being contested
6. No change was made
7. Vague-not a fair hearing
8. Inap., no to Q25, other, rent, live with relative, house provided to Q21, yes to Q25A
9. Not ascertained
Q25C 108 ASSPEALD Fourth question. Does your assessment deserve consideration for an appeal. 1. Yes
2. No (code 8 in Cols. 109-110)
7. Don't know
8. Yes to Q25, other, rent, live with relataive, house provided to Q21
9. Not ascertained
Q25D 109-110 ASSPEALE Fifth question. Do you know how to make an appeal and -- if so -- why have you not appealed. 00. Other (MOC)
How to Make Appeal
11. Go to town board
12. Go to board of review
Reasons Why No Appeal

21. Short time allowed
22. Useless to appeal
23. General reassessment underway
24. No time, too busy, spouse too busy, haven't
bothered, haven't gotten around to it, too much trouble, hassle
25. Haven't decided whether or not to appeal yet
26. Just purchased, just received notice
69. No
77. Don't know
88. Inap., yet to Q25, no
to Q25C, other, rent, live
with relative, house provided
to Q21
99. Not ascertained
Q26 111 ASSFAIR Fairness of property tax assessment. To what extent do you agree or disagree with this statement. 'Property tax assessment in your community is done fairly and accurately.' Do you strongly agree, agree, disagree, or strongly disagree. 1. Strongly agree
2. Agree
3. Disagree
4. Strongly disagree
5. Depends
7. Don't know
8. Inap., other, rent, live with relative, house provided to Q21
9. Not ascertained
Q27 112-113 TPPPROB1 Property tax problems. In addition to everything we've talked about, what other aspects of the property tax are a real problem for you and your family.
1st response
00. Other (MOC)
Payment Problems
11. Not enough of flexibility in payments
12. Bad timing (right before/after Christmas), more notice of taxes due
13. Just getting the money to pay the property tax-making the payments
14. People on fixed income have trouble paying, need consideration
Assessment Problems

21. System too complicated, R doesn't understand
22. Type of property deserves break -- e.g., marshland, farmland, center city
23. Use of land different than assessment basis, e.g., land farmed-not being developed, land not farmed but being taxed as farmland
24. Specific mention of woodland, forestry laws
25. People are penalized for upgrading their home with higher assessments
26. Assessment is not equitable
Cost of Services Reasons
41. School cost shouldn't be financed by property tax, school cost is too high for service received
42. Elderly shouldn't pay school tax, elderly should pay less
43. Welfare costs too high
44. Other municipal services too expensive
45. Spending is inefficient, uncontrolled
46. We get few services in return for taxes paid, poor return for the dollar
51. Property taxes are too high
52. Taxes (general) are too high
53. Inflation-related reasons -- no stability to tax level
69. Nothing
77. Don't know
88. Inap., other, rent, live with relative, house provided to Q21
99. Not ascertained
Q27 114-115 TPPPROB2 Property tax problems. In addition to everything we've talked about, what other aspects of the property tax are a real problem for you and your family.
2nd response
00. Other (MOC)
Payment Problems
11. Not enough of flexibility in payments
12. Bad timing (right before/after Christmas), more notice of taxes due
13. Just getting the money to pay the property tax-making the payments
14. People on fixed income have trouble paying, need consideration
Assessment Problems

21. System too complicated, R doesn't understand
22. Type of property deserves break -- e.g., marshland, farmland, center city
23. Use of land different than assessment basis, e.g., land farmed-not being developed, land not farmed but being taxed as farmland
24. Specific mention of woodland, forestry laws
25. People are penalized for upgrading their home with higher assessments
26. Assessment is not equitable
Cost of Services Reasons
41. School cost shouldn't be financed by property tax, school cost is too high for service received
42. Elderly shouldn't pay school tax, elderly should pay less
43. Welfare costs too high
44. Other municipal services too expensive
45. Spending is inefficient, uncontrolled
46. We get few services in return for taxes paid, poor return for the dollar
51. Property taxes are too high
52. Taxes (general) are too high
53. Inflation-related reasons -- no stability to tax level
69. Nothing
77. Don't know
88. Inap., other, rent, live with relative, house provided to Q21
99. Not ascertained
Q28A 116 TPPXMPTA Property tax exemptions for churches. The state makes payments on its tax-exempt property to local governments for services like fire and police protection. For each of the following types of tax-exempt properties, please tell me if you feel each should or should not be required to make such payments: Churches. 1. Should
2. Should not
3. Depends
7. Don't know
9. Not ascertained
Q28B 117 TPPXMPTB Property tax exemptions for fraternal organizations. The state makes payments on its tax-exempt property to local governments for services like fire and police protection. For each of the following types of tax-exempt properties, please tell me if you feel each should or should not be required to make such payments: Fraternal organizations...lodges like the Elks, Moose, and so on. 1. Should
2. Should not
3. Depends
7. Don't know
9. Not ascertained
Q28C 118 TPPXMPTC Property tax exemptions for hospitals. The state makes payments on its tax-exempt property to local governments for services like fire and police protection. For each of the following types of tax-exempt properties, please tell me if you feel each should or should not be required to make such payments: Hospitals. 1. Should
2. Should not
3. Depends
7. Don't know
9. Not ascertained
Q29 119 TPPAGED Property tax payment difficulties for retired. Occasionally you will hear about older people who are having trouble paying property taxes on their homes out of a retirement income. Do you feel this happens a lot, to some degree, or quite rarely. 1. Lot
2. Some degree
3. Rarely
7. Don't know
9. Not ascertained
Q30 120-121 TPPHELP1 Property tax help for the retired. When it does happen, do you think these older people should have to move to a less expensive house, take out a mortgage, or what.
1st response
00. Other (MOC)
01. They should have some kind of help, NFS
People-related
11. Less expensive house/apartment
12. Mortgage
13. Move to a retirement center
14. They should protest, not pay taxes
15. They should be allowed to stay in their home (doesn't say how)
16. Families should help, let them move in
Assistance from Government
21. Federal government should help
22.State government should help
23. Local government should help
24. Government should help, not ascertained which government
25. Homestead tax credit should be expanded, tax credit
26. Government should make loans
27. Government should build houses
28. Raise social security
Specific Exemptions
41. Allow tax exemptions, social security recipients should be exempt from taxes
42. There should be special tax breaks, tax benefit, tax relief, some kind of tax adjustment
43. Ceiling on property tax, maximum mill rate, lower property tax
44. Elderly shouldn't have to pay school tax
45. Make it easier for them to pay, NFS
46. Tax aid, according to ability to pay, welfare assistance to needy
77. Don't know
99. Not ascertained
Q30 122-123 TPPHELP2 Property tax help for the retired. When it does happen, do you think these older people should have to move to a less expensive house, take out a mortgage, or what.
2nd response
00. Other (MOC)
01. They should have some kind of help, NFS
People-related
11. Less expensive house/apartment
12. Mortgage
13. Move to a retirement center
14. They should protest, not pay taxes
15. They should be allowed to stay in their home (doesn't say how)
16. Families should help, let them move in
Assistance from Government
21. Federal government should help
22.State government should help
23. Local government should help
24. Government should help, not ascertained which government
25. Homestead tax credit should be expanded, tax credit
26. Government should make loans
27. Government should build houses
28. Raise social security
Specific Exemptions
41. Allow tax exemptions, social security recipients should be exempt from taxes
42. There should be special tax breaks, tax benefit, tax relief, some kind of tax adjustment
43. Ceiling on property tax, maximum mill rate, lower property tax
44. Elderly shouldn't have to pay school tax
45. Make it easier for them to pay, NFS
46. Tax aid, according to ability to pay, welfare assistance to needy
77. Don't know
99. Not ascertained
Q31 124 HCRKNOW Awareness of homestead credit program. Wisconsin has homestead credit program. This program allows families currently with total incomes of $9,300 or less to get a refund of a part of their property taxes, or rent paid. Have you heard anything about this program. 1. Yes
2. No
7. Don't know
9. Not ascertained
Q32 125 HCRELIG Preferences concerning eligibility
program.
One family out of six qualifies for homestead credit. Families not eligible for the program pay higher state taxes to make this refund possible. Do you feel the number of families now eligible for homestead credit should be greater, it about right, or that fewer families should be eligible. 1. Greater
2. Right
3. Fewer
4. Depends
7. Don't know
9. Not ascertained
Q33 126 NCRBEN Preferences concerning homestead credit benefits. Annual benefits under homestead credit average about $300 per eligible family. Do you think this is too high, about right, or too low. 1. High (code 8 in Col. 127)
2. Right (code 8 in Col. 127)
3. Low (code 8 in Col. 127)
4. Depends
7. Don't know (code 8 in Col. 127)
9. Not ascertained
Q33A 127 HCRWHO Who should receive the benefits. On what does it depend. 0. Other (MOC)
1. Where you live-too low in urban areas
2. The family's needs, income in relation to needs
3. Amount of income or type of income, special treatment for some income types (e.g., pension or welfare)
8. Inap., high, right, low, don't know to Q33
9. Not ascertained
Q34 128 HCRFAM Should family size determine benefits. Would you favor or oppose changing the homestead credit program so that
the larger the family, the greater the benefits received.
1. Favor
2. Oppose
7. Don't know
9. Not ascertained
Q35 129 TCOLLECT Changes in tax collection. We have been talking about property taxes and individual state income taxes, would you like to see a change in any of the other types of taxes collected by the state. 1. Yes
2. No (code 8 in Cols. 130-133)
7. Don't know (code 8 in Cols. 130-133)
9. Not ascertained
Q35A 130-131 TCHANGE What changes do you have in mind. What changes in tax collections.
1st response
00. Other (MOC)
01. Lower all taxes
Sales Tax Changes
11. Lower sales tax rate
12. Eliminate tax on selected items (clothes or cars)
13. Eliminate sales tax
14. Raise alcohol, tobacco taxes
15. Lower alcohol, tobacco taxes
16. Raise sales tax
17. Raise tax on luxuries/make sales tax progressive
Auto, Fuel Taxes
21. Lower gasoline tax
22. Tax road use with tollroads
23. Higher vehicle registration fees-by weight value or gas consumption
24. Increase gasoline tax/divert to mass transit
25. Vehicle and fuel taxes - other responses, direction unclear
26. Lower vehicle and fuel taxes
31. Eliminate inheritance tax,
32. Change, lower inheritance tax, gift tax, probate reform
34. Raise user fees
35. Lower user fees, other
41. Lower taxes on business
42. Raise taxes on business
Income Tax Reasons
51. Lower capital gains taxes
52. Increase progression-tax according to ability
53. Raise income tax
54. Lower income tax
Property Tax Reasons
61. Lower property tax
62. Lower school taxes
63. Other
76. Too many different kinds of tax
77. Don't know
88. Inap., no, don't know toQ35
99. Not ascertained
Q35A 132-133 TCHANGE2 What changes do you have in mind. What changes in tax collections.
2nd response
00. Other (MOC)
01. Lower all taxes
Sales Tax Changes
11. Lower sales tax rate
12. Eliminate tax on selected items (clothes or cars)
13. Eliminate sales tax
14. Raise alcohol, tobacco taxes
15. Lower alcohol, tobacco taxes
16. Raise sales tax
17. Raise tax on luxuries/make sales tax progressive
Auto, Fuel Taxes
21. Lower gasoline tax
22. tax road use with tollroads
23. Higher vehicle registration fees-by weight value or gas consumption
24. Increase gasoline tax/divert to mass transit
25. Vehicle and fuel taxes - other responses, direction unclear
26. Lower vehicle and fuel taxes
31. Eliminate inheritance tax,
32. Change, lower inheritance tax, gift tax, probate reform
34. Raise user fees
35. Lower user fees, other
41. Lower taxes on business
42. Raise taxes on business
Income Tax Reasons
51. Lower capital gains taxes
52. Increase progression-tax according to ability
53. Raise income tax
54. Lower income tax
Property Tax Reasons
61. Lower property tax
62. Lower school taxes
63. Other
76. Too many different kinds of tax
77. Don't know
88. Inap., no, don't know toQ35
99. Not ascertained
Q36 134 TSLVISIT Change in sales tax to account for tourists. Wisconsin does not charge a sales tax on food purchased in a grocery store, if it did, more taxes could be collected from out-of-state visitors. The taxes paid on groceries by residents would be returned through tax credits at income tax time. Would you strongly favor, favor, oppose, or strongly oppose this idea. 1. Strongly favor
2. Favor
3. Oppose
4. Strongly oppose
5. Depends
7. Don't know
9. Not ascertained
  135   Cover sheet data Number of people for respondent selection. 1. 1
2. 2
3. 3
4. 4
5. 5
6. 6
7. 7
8. 8 or more
9. Not ascertained
  136   Cover sheet data Sex of respondent selection. 1. Male
2. Female
  137   Cover sheet data Selection table. 1. 1
2. 2
3. 3 or more
  138   Cover sheet data Record of calls (number of calls). 1. 1
2. 2
3. 3
4. 4
5. 5
6. 6
7. 7
8. 8
  139-155 BLANK      
  156 Card Number     2. (Constant)
  157-160 Project Number     1121. (Constant)

 

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Last updated 13 May, 2002.

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