Buscar
Results
-
Lincoln Institute shares expertise on PILOTs, property tax, assessment
Comunicados de prensaSeptiembre 12, 2011 -
Lincoln Institute-Brookings Conference: Metropolitan Government Finance in Developing Countries
Comunicados de prensaJulio 1, 2011 -
Lincoln Institute’s 6th Annual Land Policy Conference to Focus on Value Capture
Comunicados de prensaMayo 13, 2011 -
Promoting junior scholars in public finance
Comunicados de prensaMayo 12, 2011 -
2011-2012 C. Lowell Harriss Dissertation Fellowships Announced
Comunicados de prensaMayo 10, 2011 -
Payments in Lieu of Taxes by Nonprofits
Case StudiesOtroJulio 2011Daphne A. Kenyon, Ph.D. and Adam H. LangleyThis article was originally published in State Tax Notes, a journal by Tax Analysts, July 18, 2011. Payments in lieu of taxes (PILOTs) are voluntary payments made by tax-exempt nonprofits as a...
-
Estimating Agricultural Use Value for Property Tax Purposes
How do State Programs Assess Use Value?Documentos de trabajoDiciembre 2011All fifty states in the United States provide property tax preferences for agricultural land via some form of use-value assessment. By this assessment approach agricultural land is valued in its...
-
Strengthening the Local Property Tax
The Need for a Property Tax Expenditure BudgetDocumentos de trabajoAgosto 2011Katrina D. Connolly and Michael E. BellThe property tax is the most important source of local revenue. But while it is widely believed to be fair, efficient, and simple to administer, in practice it has begun to drift from these ideals....
-
Conservation Easements Outside of the United States
Documentos de trabajoAgosto 2011For the past thirty years, nonprofits in the United States have been authorized to acquire and hold conservation easements, which are perpetual restrictions that prevent alteration of the subject...
-
Denial of Municipal Services to Taxpaying Condominium and Homeowner Association Unit Owners
Documentos de trabajoAgosto 2011While 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...
Páginas |