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Land Lines, October 2003
Revista Land LinesOctubre 2003Edited by Ann LeRoyerThis issue looks at the shifting political landscape of urban mega-projects in the U.S.; urban renewal actions in a South African township; and the administration of property taxes in Brazil and...
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Land Lines, January 2002
Revista Land LinesEnero 2002Edited by Ann LeRoyerThis issue explores land use planning and growth management strategies of the American West; recommendations for effective property tax systems in Latin America; and Latin America’s...
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Land Lines, November 2000
Revista Land LinesNoviembre 2000Edited by Ann LeRoyerThis issue explores the principal features and critical reform issues of Indiana’s property tax and assessment systems; new visions for regional planning in America; and spatially-based urban...
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The Future of U.S. Public School Revenue from the Property Tax
Revista Land LinesJulio 2017By Andrew Reschovsky, Research Fellow, Lincoln Institute of Land Policy and Professor Emeritus, University of Wisconsin-MadisonThis Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the...
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Message from the President
Making Sense of PlaceRevista Land LinesJulio 2017Human connections to land predate science and logic; they are so fundamental to our identity that we rarely question or examine them. Importantly, these ties to land evoke strong, and often...
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How Do States Spell Relief?
A National Study of Homestead Exemptions & Property Tax CreditsRevista Land LinesAbril 2015The first comprehensive national study of homestead exemptions and property tax credits affords policy makers a critical tool for evaluating and improving the effectiveness of their property tax...
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How Do Foreclosures Affect Property Values and Property Taxes?
Revista Land LinesEnero 2014James Alm, Robert D. Buschman, and David L. SjoquistDrawing on proprietary foreclosure data from RealtyTrac—which provides annual foreclosures by zip code for the period 2006 through 2011—this report is the first to examine the impacts of...
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Valuing and Taxing Iconic Properties
A Perspective from the United KingdomRevista Land LinesAbril 2013William McCluskey and David TrettonIn most countries, government property is not liable for property taxes, but the United Kingdom has started charging Crown properties notional rents to help meet the cost of local services.
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Reconsidering Preferential Assessment of Rural Land
Revista Land LinesAbril 2012Preferential assessment of rural land has become a central feature of property taxation in the United States. Governors and state legislatures need to pause and consider whether various proposed...
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Mass Valuation for Land Taxation in Transitional Economies
Revista Land LinesAbril 2004Jane H. MalmeOver the past decade, the Lincoln Institute has developed and presented many courses on the interaction of land and tax policies and on the development of value-based land and real property taxation...
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