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Could Land-Based Financing Help Create Fiscal Space for Investment by Brazil’s Municipalities?

David Michael Vetter and Marcia Vetter

October 2016, English

Working Paper

Local Government, Property Tax, Value Capture

October 2016, English

Working Paper

Local Government, Property Tax, Value Capture

Nonprofit PILOTs (Payments in Lieu of Taxes)

By Daphne A. Kenyon and Adam H. Langley

July 2016, English

This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It describes the current use of PILOTs in the United States, explores some reasons why nonprofits offer PILOTs and why there is growing interest in these payments, […]

Economic Development, Property Tax, Public Finance

July 2016, English

This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It describes the current use of PILOTs in the United States, explores some reasons why nonprofits offer PILOTs and why there is growing interest in these payments, […]

Economic Development, Property Tax, Public Finance

Land Lines, July 2016

Edited by Maureen Clarke

July 2016, English

In this issue, we feature articles on managed retreat and gentle infill, as well as a policy brief on nonprofit PILOTs (payments in lieu of taxes).

City and Regional Planning, Climate Change, Housing, Land and Property Rights, Land Use and Zoning, Property Tax

July 2016, English

In this issue, we feature articles on managed retreat and gentle infill, as well as a policy brief on nonprofit PILOTs (payments in lieu of taxes).

City and Regional Planning, Climate Change, Housing, Land and Property Rights, Land Use and Zoning, Property Tax

July 2016, English

Working Paper

Housing, Property Tax

The Political Economy of Voter Support for School Property Taxation

Lindsay Amiel, Jared Knowles, and Andrew Reschovsky

June 2016, English

Working Paper

Local Government, Property Tax, Public Finance

June 2016, English

Working Paper

Local Government, Property Tax, Public Finance

50-State Property Tax Comparison Study

For Taxes Paid in 2015

Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

June 2016, English

Other Publication

Property Tax, Public Finance

June 2016, English

Other Publication

Property Tax, Public Finance

Medida drástica

El proyecto de ley que eliminaría el impuesto escolar sobre la propiedad en Pensilvania

By Denise-Marie Ordway

April 2016, Spanish

El impuesto sobre la propiedad es un tema tan contencioso en Pensilvania que los residentes de por lo menos 84 grupos de base distintos se han unido para presionar por cambios que incluyen la eliminación del impuesto escolar sobre la propiedad, aunque ello signifique transferir el financiamiento de la educación a otras fuentes que quizá […]

Housing, Local Government, Property Tax, Public Finance

April 2016, Spanish

El impuesto sobre la propiedad es un tema tan contencioso en Pensilvania que los residentes de por lo menos 84 grupos de base distintos se han unido para presionar por cambios que incluyen la eliminación del impuesto escolar sobre la propiedad, aunque ello signifique transferir el financiamiento de la educación a otras fuentes que quizá […]

Housing, Local Government, Property Tax, Public Finance

Drastic Measure

The Bill That Would Eliminate School Property Tax in Pennsylvania

By Denise-Marie Ordway

April 2016, English

Property taxes have become such a contentious issue in Pennsylvania that residents from at least 84 different grassroots groups have banded together to push for changes that include eliminating the school property tax—even if it means funding education through other sources that might not be as reliable. A Decade of Failed Reform Especially in more […]

Housing, Local Government, Property Tax, Public Finance

April 2016, English

Property taxes have become such a contentious issue in Pennsylvania that residents from at least 84 different grassroots groups have banded together to push for changes that include eliminating the school property tax—even if it means funding education through other sources that might not be as reliable. A Decade of Failed Reform Especially in more […]

Housing, Local Government, Property Tax, Public Finance