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1. Split-Rate Property Taxation in Detroit

   Findings and Recommendations
   Otro
   Abril 2022
   John E. Anderson and Nick Allen

   Collecting more taxes on fewer properties has created significant challenges for residents and investors in Detroit. This study covers subjects of central importance to the City of Detroit: tax delinquency, business formation, and property value effects.

2. 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.

3. Improving Tax Increment Financing (TIF) for Economic Development

   Resúmenes de políticas públicas
   Febrero 2019
   David Merriman

   Tax increment financing (TIF) is a popular economic development tool across the United States, but it often falls short of its promise to revitalize struggling neighborhoods. In this four-page Policy...

4. Taxing and Untaxing Land

   Current Use Assessment of Farmland
   Otro
   Septiembre 2005
   Joan M. Youngman

   This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...

5. Evaluation of Real Property Tax Abatements in Franklin County, Ohio

   Otro
   Mayo 2017
   Daphne A. Kenyon, Adam H. Langley, Bethany P. Paquin, and Robert W. Wassmer

   Update: An extension to this analysis was published in Economic Development Quarterly in 2020. Online appendices for that article are available here. This document presents the results of an...

6. Tax Base Sharing

   Local Response to Fiscal Federalism
   Otro
   Enero 1979
   Paul Smith

   Written in 1979, this archival report was published as a Land Policy Roundtable and is Case Studies Series number 303. The nation’s first experience with tax base sharing was in the twin cities...

7. Volatility of Individual Property Tax Payments

   Documentos de trabajo
   Marzo 2010
   Nathan B. Anderson

   The most important independent source of local government revenue in the United States is the property tax. Yet the widespread unpopularity of the property tax leads voters to support state policies...

8. A Guide to the Structure of Property Tax Abatements in the United States

   Documentos de trabajo
   Noviembre 2002
   John L. Mikesell, C. Kurt Zorn, Esteban Dalehite, and Sung-Jin Park

   Property tax abatements—full or partial relief from property tax for certain property parcels—constitute an integral component of many state and local economic development programs....

9. What Drives the Property Tax?

   A Holistic Examination of City and County Budgets in Minnesota
   Documentos de trabajo
   Marzo 2009
   Aaron Twait and Mark Haveman

   Property tax levy increases are a policy concern for state and local governments nationally. It is conceptually appealing to examine state-level aggregate data to discern trends and explanations for...

10. Property Taxes for Local Finance

    Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)
    Documentos de trabajo
    Enero 2009
    Ronald C. Fisher

    Although property taxes continue to be one of the fundamental fiscal foundations for local government in the U.S., they also remain exceptionally controversial (even among taxes). The political or...