Showing: All Publications
Evaluación de la contribución de valorización en Colombia
April 2011, Spanish
La “contribución de valorización”, que en Estados Unidos se conoce como betterment levy o special assessment y en otros países, especialmente de América Latina, se denomina “contribución por mejoras”, es una “carga impositiva generada por un gobierno a los propietarios de un grupo de inmuebles seleccionados para sufragar, totalmente o en parte, el costo de […]
April 2011, Spanish
La “contribución de valorización”, que en Estados Unidos se conoce como betterment levy o special assessment y en otros países, especialmente de América Latina, se denomina “contribución por mejoras”, es una “carga impositiva generada por un gobierno a los propietarios de un grupo de inmuebles seleccionados para sufragar, totalmente o en parte, el costo de […]
The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits
April 2011, English
Municipalities around the country face a daunting fiscal crisis. Federal stimulus assistance has expired, and many states have made significant cuts in aid to municipalities. Meanwhile property values have declined 31 percent since their 2006 peak according to the S&P/Case-Shiller national home price index. It will take several years to know how this historic decline […]
April 2011, English
Municipalities around the country face a daunting fiscal crisis. Federal stimulus assistance has expired, and many states have made significant cuts in aid to municipalities. Meanwhile property values have declined 31 percent since their 2006 peak according to the S&P/Case-Shiller national home price index. It will take several years to know how this historic decline […]
Betterment Levy in Colombia
Relevance, Procedures, and Social Acceptability
April 2011, English
The betterment levy or special assessment (as it is known in the United States) is a “compulsory charge imposed by a government on the owners of a selected group of properties to defray, in whole or in part, the cost of a specific improvement or services that is presumed to be of general benefit to […]
April 2011, English
The betterment levy or special assessment (as it is known in the United States) is a “compulsory charge imposed by a government on the owners of a selected group of properties to defray, in whole or in part, the cost of a specific improvement or services that is presumed to be of general benefit to […]
Faculty Profile
Weidong Qu
April 2011, English
Weidong Qu is a research fellow at the Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing, and an associate professor in the Department of Land and Real Estate Management at Renmin University of China. Dr. Qu’s research interests include real estate appraisal, land and cadastral management, fuzzy cluster analysis, GIS programming […]
April 2011, English
Weidong Qu is a research fellow at the Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing, and an associate professor in the Department of Land and Real Estate Management at Renmin University of China. Dr. Qu’s research interests include real estate appraisal, land and cadastral management, fuzzy cluster analysis, GIS programming […]
Land Lines, April 2011
April 2011, English
April 2011, English
February 2011, English
The Valuation of Federally Subsidized Housing
Ten Questions for the Property Tax
February 2011, English
February 2011, English
Assessment Regressivity
A Tale of Two Illinois Counties
January 2011, English
Most jurisdictions require residential assessments to be proportional to market value, but in practice assessment ratios—assessed value divided by sale price—are often lower for high-priced than low-priced properties. This tendency for assessment ratios to fall as sales prices rise is termed regressivity, because it means that property taxes are a higher percentage of property value […]
January 2011, English
Most jurisdictions require residential assessments to be proportional to market value, but in practice assessment ratios—assessed value divided by sale price—are often lower for high-priced than low-priced properties. This tendency for assessment ratios to fall as sales prices rise is termed regressivity, because it means that property taxes are a higher percentage of property value […]
