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Assessment Limits Create Tax Disparities That Obstruct Homeownership

By Jon Gorey

January 2025, English

Property tax assessment limits ensure that a property’s tax bill doesn’t skyrocket, even if its market value does. But that can also lead to disparities and distortions in local housing markets.

Land Lines Magazine

Housing, Local Government, Property Tax

January 2025, English

Property tax assessment limits ensure that a property’s tax bill doesn’t skyrocket, even if its market value does. But that can also lead to disparities and distortions in local housing markets.

Land Lines Magazine

Housing, Local Government, Property Tax

Property Taxes and the Great Recession

The Role of Property Tax Limits

Thomas Brosy and Chiara Ferrero

January 2025, English

Working Paper

Land Markets, Local Government, Property Tax, Public Finance

January 2025, English

Working Paper

Land Markets, Local Government, Property Tax, Public Finance

Chronicle of the 172-Year History of State-Imposed Property Tax Limitations

Bethany P. Paquin

October 2024, English

Working Paper

Property Tax, Public Finance

October 2024, English

Working Paper

Property Tax, Public Finance

Lessons from the Netherlands

Real Estate Assessment and Property Tax Systems

August 2024, English

This volume presents general principles and best practices for property tax policy and administration, offering examples from the Dutch experience that provide lessons of international applicability. This volume presents general principles and best practices for property tax policy and administration, offering examples from the Dutch experience that provide lessons of international applicability.

Other Publication

Property Tax

August 2024, English

This volume presents general principles and best practices for property tax policy and administration, offering examples from the Dutch experience that provide lessons of international applicability. This volume presents general principles and best practices for property tax policy and administration, offering examples from the Dutch experience that provide lessons of international applicability.

Other Publication

Property Tax

50-State Property Tax Comparison Study

For Taxes Paid in 2023

Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

July 2024, 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 2024, 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

School Funding Litigation

Daphne Kenyon, Bethany Paquin, and Semida Munteanu

July 2024, English

Working Paper

Local Government, Property Tax, Public Finance

July 2024, English

Working Paper

Local Government, Property Tax, Public Finance

State Requirements Under Truth in Taxation Laws for Property Taxes

Yonhui Um

June 2024, English

Working Paper

Property Tax

June 2024, English

Working Paper

Property Tax

How Homestead Exemptions Can Counteract Regressivity in Property Tax Assessments

Ron Rakow

March 2024, English

Working Paper

Local Government, Property Tax, Valuation

March 2024, English

Working Paper

Local Government, Property Tax, Valuation