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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. How Homestead Exemptions Can Counteract Regressivity in Property Tax Assessments

   Documentos de trabajo
   Marzo 2024
   Ron Rakow, Lincoln Institute of Land Policy

   Evidence presented in several recent academic studies using national datasets indicates widespread regressivity in property tax assessments. This can be due to statutory limits on assessment levels...

3. 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

4. Fellows in Focus: Designing a New Approach to Property Tax Appraisals

   Revista Land Lines
   Noviembre 2023
   By Jon Gorey, November 28, 2023

   Research scientist Paul Bidanset is committed to democratizing and modernizing property appraisal tools

5. President's Message: Defining Moments in Land Policy

   Revista Land Lines
   Octubre 2023
   By George W. McCarthy, October 18, 2023

   Lincoln Institute President George McCarthy asks for help defining the phrase at the heart of the organization's work

6. 50-State Property Tax Comparison Study

   For Taxes Paid in 2022
   Otro
   Agosto 2023
   Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence 

   As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal fiscal health. This report documents the wide range of...

7. Transitioning Out of Capped Property Assessments

   The Value Recapture Approach
   Documentos de trabajo
   Agosto 2023
   Carmela Quintos

   Assessment caps lead to inequities because the same growth limit is applied to high and low growth properties. For high growth properties that fall under the cap, the assessments are artificially...

8. Green Infrastructure, Home Values, Land Value Capture, and Equitable Property Assessment

   Documentos de trabajo
   Julio 2023
   Jeffrey P. Cohen, Michael Dietz, and Yuchen Huang

   Climate change has necessitated innovative approaches to financing storm water mitigation in coastal communities throughout the world. We study how adding bioswales near residential properties in New...

9. Rethinking the Property Tax-School Funding Dilemma

   Resúmenes de políticas públicas
   Febrero 2023
   By Daphne A. Kenyon, Bethany Paquin, and Andrew Reschovsky

   This policy brief focuses on the roles of the local property tax and state aid in the funding of public education and analyzes their strengths and weaknesses. A key theme is the property tax–...

10. New Hampshire: Heavy Property Tax Reliance and Longstanding School Finance Litigation

    Documentos de trabajo
    Abril 2023
    Semida Munteanu, Bethany Paquin, and Sydney Zelinka

    New Hampshire does not levy a broad-based sales or individual income tax and therefore is the state most reliant on property taxes. In 1999, New Hampshire dramatically changed its system of school...