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1. Ask and Ye Shall Receive?

   Predicting the Successful Appeal of Property Tax Assessments
   Documentos de trabajo
   Febrero 2006
   Rachel N. Weber and Daniel P. McMillen

   How does the relative lack of comparable sales in a neighborhood influence the frequency of property assessment appeal applications and their likelihood of success? Using a data set of appeals...

2. Why So Little Georgism in America?

   Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation
   Documentos de trabajo
   Julio 2006
   Mark Alan Hughes

   Pennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...

3. Voting for Public Funding of Open Space

   Documentos de trabajo
   Noviembre 2006
   Jeffrey O. Sundberg

   Over one thousand conservation referenda have been on ballots across the country between 2000 and 2005. More than three-quarters of them have been approved by voters. This public form of land...

4. Valuing Land and Improvements in Thin Markets

   Does the Frequency of Sales Cause Property Tax Inequities?
   Documentos de trabajo
   Mayo 2006
   Rachel N. Weber and Daniel P. McMillen

   Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...

5. Tax and Property Value Effects of Conservation Easements

   Documentos de trabajo
   Mayo 2006
   Jeffrey O. Sundberg and Richard F. Dye

   A variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...

6. Motor Fuel Taxation, Energy Conservation, and Economic Development

   A Regional Approach
   Documentos de trabajo
   Abril 2006
   Richard W. England

   Combustion of motor fuels has a variety of environmental impacts on local, regional and global scales. Taxing motor fuels more heavily would mitigate those environmental impacts. However, many...

7. Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes

   Documentos de trabajo
   Abril 2006
   Richard Almy

   The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...

8. Does Urban Design Influence Property Values in High-Poverty Urban Neighborhoods?

   Documentos de trabajo
   Mayo 2006
   Brent D. Ryan and Rachel Weber

   The nationwide real estate boom of the 1990s brought new housing development to many formerly distressed urban neighborhoods. Our study investigates the relationship between the urban design and the...

9. Methods of Valuing Land for Real Property Taxation

   An Examination of Practices in States that Require Separate Valuation Of Land and Improvements
   Documentos de trabajo
   Marzo 2006
   Michael E. Bell and John H. Bowman

   In the United States, the same property tax rate applies to land and buildings, except in some Pennsylvania municipalities. Nonetheless, 29 states require separate values for land and buildings....