A PLAN FOR THE TAXATION OF PROPERTY IN THE CITY OF BRIDGEPORT - Original publication

Sep 21, 2026

Uploaded by Liam

A Plan for the Taxation of Property in the City of Bridgeport presents an early-20th-century municipal taxation scheme designed to establish completeness and reliability of property information. It emphasizes simplicity of operation and replacing personal judgment with a mathematical basis for determining proportionate or relative property values for ad valorem taxation. The document outlines practical procedures for gathering information and preserving records within the assessing authority, aiming to achieve uniformity in application and fairness in assessment.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages22

Reading Time55 min

AccessFree to download

A Plan for the Taxation of Property in the City of Bridgeport

Foreword

Publication approval and permissions

Office of the Tax Assessor

Purpose and rationale for the taxation plan

97-84068-15Bridgeport (Conn.) A plan for the taxation ofproperty.. [Hartford] [1926] COLUMBIA UNIVERSITY LIBRARIESPRESERVATION DIVISIONBIBLIOGRAPHIC MICROFORM TARGET # ORIGINAL MATERIAL AS FILMED-EXISTING BIBLIOGRAPHIC RECORD Reproductions may not be made without pemisslon from Columbia University LIbrarles. ## RESTRICTIONS ON USE: TECHNICAL MICROFORM DATA BEDUCTION RATIO: 10:/ IB IB INITIALS: 报 DATE FILMED: 4-29-97 TRACKING\#: 23519 g+ State of Connecticut # A PLAN FOR THE TAXATION OFPROPERTY IN THE CITYOF BRIDGEPORT By WILLIAM F.CONNELLY,TAX AsSESSORBridgeport,Connecticut January,1926 一 State of Connecticut A PLAN FOR THE TAXATION OFPROPERTY IN THE CITYOF BRIDGEPORT ByWILLIAM F.CONNELLY,Tax AssessorBridgeport,Connecticut Published as a state document by the courtesy of the Board of Apportion-ment and Taxation of the City of Bridgeport.Copies of this pamphlet maybe obtained in limited number on application to the Tax Commissioner,State Capitol,Hartford,Conn. January,1926 8 PuBLICATION APPROVED BY THE BoARD OF CONTROL State of Connecticut William H.Blodget, Tax Commissioner Farwel KnappFirst Assistant OFFICE OF THE TAX COMMISSIONER HARTFORD,February 24,1926. To the Tax Assessors of Connecticut,Gentlemen: By the courtesy of the Board of Apportionment and Taxationof the City of Bridgeport I am permitted to use the material con-tained in this document to assist in advancing the cause of intelligentand equitable administration of the ad valorem tax law.Thispamphlet contains a brief yet comprehensive outline of a plan forthe installation of a modern and scientific method by which to ascer-tain proportionate or relative values of property to be taxed,togetherwith definite suggestions for collection of information with respectto such property and the preservation of the same in the office ofthe assessing authority.The method proposed by Mr.Connellyof evaluating property is not new or revolutionaryVery similarmethods have been employed successfully for some years in manyof the cities of this country.In Connecticut a half dozen townsprior to 1925,installed systems to some extent similar to the oneproposed for Bridgeport,and in the year 1925 a half dozen othertowns made revaluations based on unit values and employing arith-metical computation as a basis for arriving at values.The installa-tion of such a method involves the complete overhauling of methodspreviously employed in the tax offices.By the method proposedvalues for purposes of taxation are not arrived at by guessing or bythe rule of thumb.Where such methods are employed the results areas inevitable as they are absurd.The need in many communitiesof this state of reconstructing their plans for raising money to meettheir budget requirements is a very pressing one.Thus this pam-phlet in practical and concise form,pointing the way to the solu- 4 tion of this perplexing problem,adapted as it is to Connecticut law,is presented in answer to a very real need. The approach to the solution of Bridgeport's most difficult prob-lem as outlined in this pamphlet will commend itself to all within,as well as to many without,the state who may concern themselveswith this subject.The plan proposed in this pamphlet for Bridge-port has similar application to all of the other larger cities of Con-necticut in particular,but the principle involved has applicationwherever the ad valorem tax is employed as a means of raisingrevenue.So far as I have been able to observe the tax literatureof the country,few have attempted to treat of this specialized anddificult subject in such a brief,distinctive,and yet comprehensiveway as has Mr.Connelly.Certainly in the tax literature of Con-necticut nothing treating of this subject is comparable in its excellenceto this pamphlet.The results of Mr.C

FAQs

What is the core purpose of the proposed plan?

To install a modern, scientific method for determining proportionate or relative property values used for ad valorem taxation in Bridgeport.

How does the plan aim to improve fairness in assessment?

By emphasizing completeness and reliability of property information and using a mathematical basis instead of guessing or rule-of-thumb judgments.

Does the plan rely entirely on mathematical methods?

No. Where personal judgment is necessary, the plan provides for obtaining judgment of recognized quality to support uniform and equitable assessments.

Sep 21, 2026

Uploaded by Liam