Freely available datasets are critical for policy analysis. The Lincoln Institute’s databases enable researchers to study important land policy challenges, policymakers to understand practices in other jurisdictions, and journalists to provide context in their stories. They also promote transparency and democratize access to information.
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Lincoln Institute Vertical Equity App
On a national level, findings of widespread vertical inequity in property tax assessments—with low-priced properties assessed at a higher percentage of market value than high-priced properties—have challenged assessment offices across the US to measure and evaluate the vertical equity in assessment rolls.
Property Tax
On a national level, findings of widespread vertical inequity in property tax assessments—with low-priced properties assessed at a higher percentage of market value than high-priced properties—have challenged assessment offices across the US to measure and evaluate the vertical equity in assessment rolls.
Property Tax
Legal Definition of Real and Personal Property
Property Tax, Public Finance
Property Tax, Public Finance
Assessment Administration
Property Tax, Public Finance
Property Tax, Public Finance
Property Tax Classification
Property Tax, Public Finance
Property Tax, Public Finance
Tax Base by Property Type
Property Tax, Public Finance
Property Tax, Public Finance
Tax Treatment of Agricultural Property
Property Tax, Public Finance
Property Tax, Public Finance
