Buscar

Results

1. Q&A: Fellows in Focus

   Revista Land Lines
   Marzo 2024
   By Jon Gorey, March 15, 2024

   Lincoln Institute fellows discuss their recent work, their research interests, and the things that keep them up at night

2. New Tool Measures Vertical Equity in Property Tax Assessments

   Revista Land Lines
   Diciembre 2023
   By Jon Gorey, December 15, 2023

   The online tool provides a free resource for evaluating and interpreting assessment equity in several ways

3. Property Tax Relief for Homeowners

   Resúmenes de políticas públicas
   Marzo 2022
   Adam H. Langley and Joan Youngman

   Property Tax Relief for Homeowners offers a guide to providing effective, targeted property tax relief without compromising municipal fiscal health or services.

4. New Report: Taxing Land More Than Buildings Would Help Detroit Homeowners and Spur Development

   Revista Land Lines
   Abril 2022
   By Will Jason, April 4, 2022

   Reforming Detroit’s property tax system by taxing land at a higher rate than buildings would help to revive the local economy and reduce tax bills for nearly every homeowner, according to a new study from the nonprofit Lincoln Institute of Land Policy.

5. Property Tax Relief for Homeowners

   Enfoques en políticas de suelo
   Noviembre 2021
   Adam H. Langley and Joan Youngman

   “This is a must-read guide for those thinking about possible reform and ways to ensure the property tax remains an equitable source of local support.” — Kim Rueben, Sol Price Fellow...

6. Targeted Relief: A Better Way to Keep Property Tax Bills Stable for Homeowners

   Revista Land Lines
   Noviembre 2021
   By Will Jason, November 3, 2021

   Amid rising home values, cities and states need to provide targeted relief to keep property taxes affordable while avoiding overly broad measures that could undermine the largest source of local revenue, according to a new Policy Focus Report from the Lin

7. Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

   Documentos de trabajo
   Enero 2021
   Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

   In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...

8. Property Tax Delinquency in the United States

   Documentos de trabajo
   Marzo 2020
   Jenna DeAngelo

   How does a municipality create a property tax enforcement system that is revenue maximizing (property tax collection is as close to 100 percent as possible) but also fair (homeowners are able to...

9. Nationwide Mass Appraisal Modeling in China

   Feasibility Analysis for Scalability Given Ad Valorem Property Tax Reform
   Documentos de trabajo
   Abril 2019
   Peadar Davis, Michael McCord, Paul Bidanset, and Margie Cusack

   Since 2003, the Chinese government has considered introducing an annual property tax, and while it selected six pilot cities for experimenting with the viability of a mass appraisal system rollout,...

10. Urban Land Value Capture in São Paulo, Addis Ababa, and Hyderabad

    Differing Interpretations, Equity Impacts, and Enabling Conditions
    Documentos de trabajo
    Enero 2020
    Anjali Mahendra, Robin King, Erin Gray, Maria Hart, Laura Azeredo, Luana Betti, Surya Prakash, Amartya Deb, Elleni Ashebir, and Asmaa Ibrahim

    This paper presents analysis of the fiscal and equity impacts of urban land value capture instruments based on three case studies from the global south. These include the Lideta redevelopment in...