Impacts on Tax BaseDocumentos de trabajoEnero 2021Zhou Yang and Zackary Hawley
Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...
Documentos de trabajoEnero 2021Fernanda Alfaro, Dusan Paredes, and Mark Skidmore
In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...
Evidence from the Pennsylvania ExperienceDocumentos de trabajoEnero 2021Andrew Hanson
This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...
From Assessment to Collection, Three Places That Built Stronger Property Tax SystemsRevista Land LinesEnero 2021By Liz Farmer, January 12, 2021
What does the property tax look like when it works well, and how can municipalities improve the way they assess properties, collect taxes, and communicate about this essential financial instrument?...
Graduate Student FellowshipOportunidades de becas de posgradoEnero 2021
The C. Lowell Harriss Dissertation Fellowship Program assists PhD students, primarily at U.S. universities, whose research complements the Lincoln Institute's interests in land and tax policy.
The Hechinger ReportDiciembre 18, 2020El Instituto Lincoln en las noticias
El Instituto Lincoln en las noticiasDiciembre 14, 2020
Introduction to the Property Tax presents resources designed to promote understanding of basic property tax functions and their importance as a revenue source for local government. Explainer videos...
Amid Falling Revenues, Some Cities Turn to the Property TaxRevista Land LinesDiciembre 2020By Liz Farmer, December 10, 2020
As most major cities grapple with lost revenue due to the pandemic, some are turning toward the property tax as a way of filling the gap. Perhaps nowhere has this decision been more controversial...
An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison StudyDocumentos de trabajoDiciembre 2020Bob DeBoer
The 50-State Property Tax Comparison Study, jointly produced by the Minnesota Center for Fiscal Excellence (MCFE) and the Lincoln Institute of Land Policy, uses sales ratios to more accurately...