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Detroit and the Property Tax
Strategies to Improve Equity and Enhance RevenueInformes sobre Políticas FundiáriasNovembro 2015Gary Sands and Mark SkidmoreThis report outlines the problems underlying the erosion of Detroit's property tax base—a factor that contributed to the city's bankruptcy in 2013. It offers recommendations for reform...
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Use-Value Assessment of Rural Lands
Time for Reform?Informes sobre Políticas FundiáriasNovembro 2015Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...
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Recuperação de Mais-Valias Fundiárias na América Latina
Políticas e Instrumentos para o Desenvolvimento UrbanoInformes sobre Políticas FundiáriasSetembro 2014Urbanization in Latin America is associated with strong pressure for the supply of serviced land, resulting in significant changes in land values that are distributed unequally among landowners and...
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Implementación de la recuperación de plusvalías en América Latina
Políticas e instrumentos para el desarrollo urbanoInformes sobre Políticas FundiáriasFevereiro 2014Urbanization in Latin America is associated with strong pressure for the supply of serviced land, resulting in significant changes in land values that are distributed unequally among landowners and...
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Implementing Value Capture in Latin America
Policies and Tools for Urban DevelopmentInformes sobre Políticas FundiáriasJunho 2013This report provides a review of land value capture's antecedents in Latin America and its longstanding presence in the urban planning agenda. It also examines a variety of land value capture...
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Payments in Lieu of Taxes
Balancing Municipal and Nonprofit InterestsInformes sobre Políticas FundiáriasNovembro 2010Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...
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Assessing the Theory and Practice of Land Value Taxation
Informes sobre Políticas FundiáriasFevereiro 2010Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...
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Property Tax Circuit Breakers
Fair and Cost-Effective Relief for TaxpayersInformes sobre Políticas FundiáriasMaio 2009John H. Bowman, Daphne A. Kenyon, Adam Langley and Bethany P. PaquinThis report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and...