This report on property taxes paid in 2023 highlights the large inequities created by assessment limits.
New ReportMunicipal Partnerships with Community Land Trusts
New ReportThe Lincoln Institute of Land Policy seeks to improve quality of life through the effective use, taxation, and stewardship of land.
Learn how we work to achieve our vision.
Learn more about our research and cross-cutting initiatives.
A nonprofit private operating foundation whose origins date to 1946, the Lincoln Institute researches and recommends creative approaches to land as a solution to economic, social, and environmental challenges. Through education, training, publications, and events, we integrate theory and practice to inform public policy decisions worldwide.
This explainer video examines the roles of local property tax and state aid in funding public education. The video traces the history of funding for public schools while exploring the strengths and challenges of these two revenue sources, ultimately emphasizing that a well-designed combination of both revenue sources is essential for funding education in the United States.
This issue includes an exploration of the historic federal investment in clean energy manufacturing in legacy cities, a photographic guide to density, and conversations with researchers who are past recipients of Lincoln Institute fellowships.
SubscribeDeadline: February 18, 2025 at 11:59 PM
The Lincoln Vibrant Communities Fellows Program is a six-month hybrid program for public sector leaders who are already engaged in, or who aspire to create, critical change in their communities.
Kimberly Vermeer and Grant Beck will reflect on how the I’m HOME Manufactured Housing Industry Benchmark Report can be used to advance the network’s vision of high-quality, durable, healthy and energy-efficient manufactured housing for all.
March 17, 2025 – March 21, 2025
El curso examina cómo la gestión del suelo y la movilización de plusvalías pueden ayudar a atender algunos de los desafíos que enfrentan los gobiernos subnacionales como el financiamiento de infraestructura y vivienda asequible.
Deadline: March 3, 2025 at 6:00 PM
The Lincoln Institute’s C. Lowell Harriss Dissertation Fellowship Program assists PhD students whose research complements the institute’s interest in property valuation and taxation. Applications are due March 3, 2025, by 6:00 p.m. ET.
March 13, 2025
Planning to attend the AEFP Conference in Washington, DC? Join the Lincoln Institute on March 13, 10:00–11:30 a.m. for a policy dialogue exploring lessons learned about financing K–12 education in the US.
Self-Paced
Online
This online self-paced course provides an overview of how local governments in the U.S. raise and spend money for the public services and infrastructure that are foundational to a high quality of life.