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1. Rethinking the Property Tax-School Funding Dilemma

   Notas de Políticas Públicas
   Fevereiro 2023
   By Daphne A. Kenyon, Bethany Paquin, and Andrew Reschovsky

   This policy brief focuses on the roles of the local property tax and state aid in the funding of public education and analyzes their strengths and weaknesses. A key theme is the property tax–...

2. Rethinking the Property Tax-School Funding Dilemma

   Informes sobre Políticas Fundiárias
   Novembro 2022
   By Daphne A. Kenyon, Ph.D., Bethany P. Paquin, and Andrew Reschovsky

   This report focuses on the roles of the local property tax and state aid in the funding of public education and analyzes their strengths and weaknesses. A key theme is the property tax–school...

3. Split-Rate Property Taxation in Detroit

   Findings and Recommendations
   Outro
   Abril 2022
   John E. Anderson and Nick Allen

   Collecting more taxes on fewer properties has created significant challenges for residents and investors in Detroit. This study covers subjects of central importance to the City of Detroit: tax delinquency, business formation, and property value effects.

4. Property Tax Trends 2020–2021

   Outro
   Abril 2021
   Catherine Collins

   This report provides an overview of current trends in the property tax, including updates on property tax actions taken by states and local governments in response to the COVID-19 crisis.

5. Property Tax Trends 2019 and 2020

   Outro
   Abril 2020
   Catherine Collins

   This report provides an overview of current trends in the property tax, including updates on property tax actions taken by states and local governments in response to the COVID-19 crisis.

6. Use-Value Assessment of Rural Lands

   Time for Reform?
   Informes sobre Políticas Fundiárias
   Novembro 2015
   John E. Anderson and Richard W. England

   Use-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...

7. Governing and Financing Cities in the Developing World

   Informes sobre Políticas Fundiárias
   Maio 2014
   Roy W. Bahl and Johannes F. Linn

   The economic activity that drives growth in developing countries is heavily concentrated in urban areas. Big cities generate the most dynamic economic development, the strongest links to the global...

8. Rethinking Property Tax Incentives for Business

   Informes sobre Políticas Fundiárias
   Junho 2012
   Daphne A. Kenyon, Adam H. Langley, and Bethany P. Paquin

   State and local governments use many types of property tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness,...

9. Payments in Lieu of Taxes by Nonprofits

   Case Studies
   Outro
   Julho 2011
   Daphne A. Kenyon, Ph.D. and Adam H. Langley

   This article was originally published in State Tax Notes, a journal by Tax Analysts, July 18, 2011. Payments in lieu of taxes (PILOTs) are voluntary payments made by tax-exempt nonprofits as a...

10. Payments in Lieu of Taxes

    Balancing Municipal and Nonprofit Interests
    Informes sobre Políticas Fundiárias
    Novembro 2010
    Daphne A. Kenyon and Adam H. Langley

    Payments 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...