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1. New Book "Property Tax in Asia" Provides the First Comprehensive Analysis of the Property Tax Across the World’s Largest Continent

   Revista Land Lines
   Septiembre 2022
   By Will Jason, September 7, 2022

   The property tax has great potential as a source of local government revenue in Asia, but its implementation has been uneven. The Lincoln Institute’s new book Property Tax in Asia: Policy and Practice provides the first comprehensive analysis of how this

2. How Property Tax Limits Shift Burdens to New Home Buyers

   Revista Land Lines
   Julio 2022
   By Will Jason, July 13, 2022.

   Produced annually. the 50-State Property Tax Comparison Study provides the nation’s most comprehensive analysis of local property tax rates by calculating the effective tax rate—the tax paid as a percentage of market value—for 74 large U.S. cities and a r

3. New Compendium Details How 60 Countries Use Land Value Capture to Fund Infrastructure

   Revista Land Lines
   Julio 2022
   By Lincoln Institute Staff, July 5, 2022. 

   The Global Compendium of Land Value Capture Policies published by the OECD and the Lincoln Institute of Land Policy is the most comprehensive profile of land value capture published to date.

4. Climate Change Adaptation and Property Values

   A Survey of the Literature
   Documentos de trabajo
   Agosto 2021
   Katherine A. Kiel

   This paper surveys the current literature of the impact of climate change adaptation on residential property values. Several categories of adaptation are considered including ecosystem management,...

5. An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison Study

   Documentos de trabajo
   Diciembre 2020
   Bob 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...

6. How States Provide Cities with General Revenue

   An Analysis of Unrestricted State Aid
   Documentos de trabajo
   Septiembre 2020
   Amanda Kass, Michael Pagano, and Farhad Kaab Omeyr

   Municipal governments in the United States generate revenues from their own sources (their authority to charge for services and collect taxes); other governments (intergovernmental revenue); and, by...

7. Measuring the Fiscal Health of U.S. Cities

   Documentos de trabajo
   Julio 2020
   Howard Chernick and Andrew Reschovsky

   This paper uses a specially constructed data base on city finance that accounts for the revenues and spending of the constituent governments that provide public services in cities—municipal...

8. Property Tax Delinquency in the United States

   Documentos de trabajo
   Marzo 2020
   Jenna DeAngelo

   How does a municipality create a property tax enforcement system that is revenue maximizing (property tax collection is as close to 100 percent as possible) but also fair (homeowners are able to...

9. Tax Battles

   Cities Seek Higher Payments in Lieu of Taxes from Nonprofits
   Revista Land Lines
   Marzo 2020
   By Liz Farmer, March 4, 2020

   At a recent rally in front of Baltimore City Hall, activists sang, chanted, and otherwise voiced their view that the city’s major nonprofit institutions weren’t “paying their fair share” of property...

10. Denial of Municipal Services to Taxpaying Condominium and Homeowner Association Unit Owners

    Documentos de trabajo
    Agosto 2011
    Gerald Korngold

    While taxpayer demand for infrastructure and service funding have expanded over the years, municipal resources to deliver these services have become more difficult to access as a result of the...