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1. Nonprofit PILOTs (Payments in Lieu of Taxes)

   Resúmenes de políticas públicas
   Noviembre 2016
   Daphne A. Kenyon and Adam H. Langley

   This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It...

2. 50-State Property Tax Comparison Study

   For Taxes Paid in 2015
   Otro
   Junio 2016
   Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

   View the latest version of the Property Tax Comparison Study. As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal...

3. A Good Tax

   Legal and Policy Issues for the Property Tax in the United States
   Libros
   Marzo 2016
   Joan Youngman

   “This book makes clear, cogent arguments in support of the property tax, emphasizing transparency and the need for autonomous funding for local government, while dispelling myths about...

4. Further Empirical Evidence on Property Taxation and the Occurrence of Urban Sprawl

   Documentos de trabajo
   Marzo 2016
   Robert W. Wassmer

   How does the effective rate of property taxation in a United States urbanized area influence the occurrence of urban sprawl (measured as greater land used for a given population) observed there?...

5. Towards Property Tax Compliance

   A Case Study of Attitudes Toward Paying Property Taxes in Jamaica
   Documentos de trabajo
   Diciembre 2016
   Tina M. F. Beale, Rochelle A. Channer Miller, Amani Ishemo, and Cadien A. Murray-Stuart

   Jamaica’s property tax compliance rate has consistently been described as “low,” “dismal,” and “inadequate.” Its performance is of utmost importance to the...

6. The Political Economy of Voter Support for School Property Taxation

   Documentos de trabajo
   Junio 2016
   Lindsay Amiel, Jared Knowles, and Andrew Reschovsky

   Like a number of other states, Wisconsin places revenue limits on its local school districts. This paper explores the factors that lead school boards to hold referenda to override the limits, and...

7. Nonprofit PILOTs (Payments in Lieu of Taxes)

   Revista Land Lines
   Julio 2016
   By Daphne A. Kenyon and Adam H. Langley

   This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It...

8. School Finance and Property Taxes

   Revista Land Lines
   Febrero 2016
   By Joan Youngman

   Some of the most significant policy discussions concerning the property tax do not deal with the tax itself, but rather with the use of its revenue to support local public schools. This excerpt from...