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Assessing the Doom Loop

Scenarios in Four North American Downtowns

Karen Chapple, Amir Forouhar, Byeonghwa Jeong, and Stephanie Ortynsky

October 2025, English

Working Paper

Local Government, Property Tax, Public Finance

October 2025, English

Working Paper

Local Government, Property Tax, Public Finance

Fiscal Impacts of Work-from-Home on Commercial Property Values in the United States

An Overview of the Issues and Policy Responses

Luis F. Quintanilla

September 2025, English

Working Paper

Property Tax, Public Finance, Valuation

September 2025, English

Working Paper

Property Tax, Public Finance, Valuation

Cover image for the 50 Stat Property Tax Report for Taxes Paid in 2024.

50-State Property Tax Comparison Study

For Taxes Paid in 2024

Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

July 2025, English

The 50-State Property Tax Comparison Study: For Taxes Paid in 2023 was recently published—it provides the most meaningful data available to compare cities’ property taxes, with information for more than 100 US cities.

Other Publication

Property Tax, Public Finance

July 2025, English

The 50-State Property Tax Comparison Study: For Taxes Paid in 2023 was recently published—it provides the most meaningful data available to compare cities’ property taxes, with information for more than 100 US cities.

Other Publication

Property Tax, Public Finance

Quito’s Use of Land-Based Finance for Climate Resilience

Rosa Elena Donoso Gómez

June 2025, English

Working Paper

Climate Change, Property Tax, Value Capture

June 2025, English

Working Paper

Climate Change, Property Tax, Value Capture

The Impact of the COVID-19 Pandemic on the Fiscal Health of American Central Cities

Howard Chernick and Andrew Reschovsky

May 2025, English

Working Paper

Local Government, Property Tax, Public Finance

May 2025, English

Working Paper

Local Government, Property Tax, Public Finance

The Fiscal Health of American Central Cities, 2000 and 2021

Howard Chernick and Andrew Reschovsky

May 2025, English

Working Paper

Local Government, Property Tax, Public Finance

May 2025, English

Working Paper

Local Government, Property Tax, Public Finance

A couple walking down the stairs of their home.

When Property Values Rise, Do Property Taxes Rise Too?

Thomas Brosy and Adam Langley

February 2025, English

This policy download examines the complex relationship between property values and property taxes, how it varies across states, and offers recommendations to ensure that spikes in housing prices do not lead to rapid growth in property tax bills.

Policy Download

Land Value Taxation, Property Tax

February 2025, English

This policy download examines the complex relationship between property values and property taxes, how it varies across states, and offers recommendations to ensure that spikes in housing prices do not lead to rapid growth in property tax bills.

Policy Download

Land Value Taxation, Property Tax

Property Tax Trends 2023 and 2024

Catherine Collins

February 2025, English

This report provides an overview of new developments in property taxation in 2023 and 2024. Special attention is given to changes in eligibility requirements for property tax relief programs.

Other Publication

Housing, Local Government, Property Tax

February 2025, English

This report provides an overview of new developments in property taxation in 2023 and 2024. Special attention is given to changes in eligibility requirements for property tax relief programs.

Other Publication

Housing, Local Government, Property Tax