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Land Lines, April 2011
Revista Land LinesAbril 2011Edited by Ann LeRoyerThis issue looks at the performance of a special assessment tax used to finance urban development in Colombia; varied results of payments in lieu of taxes (PILOTs) across U.S. municipalities; and the...
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Perfil académico
Sally PowersRevista Land LinesJulio 2011 -
Faculty Profile
Sally PowersRevista Land LinesJulio 2011Sally Powers has been a visiting fellow in the Department of Valuation and Taxation at the Lincoln Institute of Land Policy since 2009. She was director of assessment for the City of Cambridge for...
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The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits
Revista Land LinesAbril 2011PILOTs are voluntary payments made by tax-exempt nonprofits as a substitute for property taxes, but their revenue potential varies across municipalities because of large differences in the impact of...
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Assessment Regressivity
A Tale of Two Illinois CountiesRevista Land LinesEnero 2011Assessment accuracy is the key to an equitable property tax, and statistical measures of regressivity are essential tools for evaluating valuation systems. Data from two counties in the Chicago area...