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  1. Use-Value Assessment of Rural Lands

    Time for Reform?
    Enfoques en políticas de suelo
    Noviembre 2015

    Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...

  2. Property Tax Circuit Breakers

    Fair and Cost-Effective Relief for Taxpayers
    Enfoques en políticas de suelo
    Mayo 2009
    John H. Bowman, Daphne A. Kenyon, Adam Langley and Bethany P. Paquin

    This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and...

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