Courses, Conferences, Seminars and Lectures
Two-Rate Taxation of Land and Buildings: Benefits and Challenges of Innovative Property Tax Reform
- Location(s): Ongoing Online Course
- Tuition: FREE
- IAAO CE Credits: 4.00
- Go to this Online Course
Gregory K. Ingram is president and CEO of the Lincoln Institute of Land Policy and co-chair of its Department of International Studies. He was formerly a staff member of the World Bank, where he was Director-General, Operations Evaluation. Greg previously held positions in urban development and research and was staff director for the World Development Report 1994, Infrastructure for Development. Prior to joining the World Bank, he was associate professor of economics at Harvard University. He has published in the areas of urban economics, housing markets, transportation, evaluation, infrastructure, environment, and development.
J. Fred Giertz is professor of economics at the University of Illinois at Urbana-Champaign and a member of the economics faculty of the Institute of Government and Public Affairs. Since 2000, he has served as the executive director of the National Tax Association, a 1,200 member organization of tax professionals located in Washington, D. C. He has consulted with a number of state agencies and writes frequently on the Illinois budget and general economic issues in publications such as State Tax Notes and the Central Illinois Business Magazine. He also compiles the U of I Flash Index, a monthly indicator of the Illinois economy.
Robert Schwab is professor of economics and past associate dean of the College of Behavioral and Social Sciences at the University of Maryland. His primary field of research is public economics with an emphasis on taxation and public education. Robert is co-editor of Environmental and Public Economics: Essays in Honor of Wallace E. Oates (1999), and is the author of numerous journal articles and book reviews. He received his B.A. from Grinnell College, his master’s degree in city planning from the University of North Carolina, and his Ph.D. from Johns Hopkins University.
Alan Dornfest is property tax policy supervisor for the property tax division of the Idaho State Tax Commission, where he has worked for 36 years. He supervises policy, levy approval, circuit breaker, tax deferral, and ratio studies, and he analyzes Idaho property taxes and chairs the Commission's property tax rules committee. Alan is a member and former chair of the IAAO Technical Standards Committee. He served on the IAAO Executive Board from 2000 to 2002 and holds the Assessment Administration Specialist (AAS) designation. He has a B.S. degree in education and science from Bemidji State University.
Lenny Goldberg is executive director of the California Tax Reform Association and owner of Lenny Goldberg and Associates, a lobbying firm based in California. He advocates on energy, consumer, privacy and housing issues for non-profit/public interest groups. Lenny has been a member of the California Commission on Tax Policy in the New Economy, serves on the board of Citizens for Tax Justice, and serves on the advisory committee of the Franchise Tax Board. He writes a weekly tax report for State Tax Notes.
Richard England is professor of economics and natural resources at the Paul College of Business and Economics at the University of New Hampshire, and a visiting fellow at the Lincoln Institute of Land Policy. His teaching and research focus on business and economic history, property taxation, energy and environmental policy, and land use issues. Richard is writing a book that evaluates the U.S. experience with use-value assessment of rural lands under the property tax with Professor John E. Anderson of the University of Nebraska-Lincoln. He previously coauthored a book and policy focus report on land value taxation with Richard Dye.
Mark Alan Hughes is professor of practice at the University of Pennsylvania School of Design (PennDesign) and a lead investigator at the Department of Energy’s Energy Efficient Buildings Hub at the Philadelphia Navy Yard. He is a faculty fellow of the Penn Institute for Urban Research, a senior fellow of the Wharton School's Initiative for Global Environmental Leadership, and a distinguished scholar in residence at Penn's Fox Leadership Program. Mark is widely published in the leading academic journals of several disciplines, including Economic Geography, Urban Economics, Political Science Quarterly, Policy Analysis and Management, and the Journal of the American Planning Association, for which he won the National Planning Award in 1992.
Gary C. Cornia is professor at the Romney Institute of Public Management. Previously, he served as dean of the Marriott School of Management at Brigham Young University, and as a member of the Board of Directors of the Lincoln Institute of Land Policy. He is chairman and trustee of the Tax-Free Fund for Utah and a vice chairman of the Tax-Free Fund of Colorado. Gary is also a trustee of the Tax-Free Fund of Colorado, the Tax-Free Trust of Oregon, the Tax-Free Trust of Arizona, and the Aquila Three Peaks High Income Fund. He is co-editor of A Primer on the Property Tax: Administration and Policy and the author of numerous journal articles.
This course presents a variety of political and economic views on the taxation of land and buildings. It reviews the rationale for applying different tax rates to land and buildings, describes the history of two-rate taxation in Pennsylvania, and discusses current issues in the assessment of land value.
This course qualifies for Continuing Education credits from the International Association of Assessing Officers, Department of Tax and Valuation IAAO CE Credits: 4.00
- Introduction to Two-Rate Taxation
- Introduction to Taxation
- An Economic Analysis of the Land Tax
- Assessment Policy Issues, Part 1 & 2
- Two-Rate Tax vs. Differential Assessment: the California Case, Part 1 & 2
- Two-Rate Property Taxes for Economic Development and Equity
- Examples of Two-Rate Taxation: The Pittsburgh Case Study
- The Politics of a Land Tax