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1. 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...

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. 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...

4. Can Removing Development Subsidies Promote Adaptation?

   The Coastal Barrier Resources System as a Natural Experiment
   Documentos de trabajo
   Mayo 2023
   Hannah Druckenmiller, Yanjun (Penny) Liao, Sophie Pesek, Margaret Walls, and Shan Zhang

   As natural disasters grow in frequency and intensity under climate change, limiting populations and properties in harm's way will be one important facet of adaptation. This study focuses on one...

5. Comparative Measures of Property Tax Equity in Suffolk County, Massachusetts

   Documentos de trabajo
   Agosto 2022
   Ronald W. Rakow

   A nationwide analysis of property tax assessments and sales data over a ten-year period, by Christopher Berry of the Harris School of Public Policy at the University of Chicago, found pervasive...

6. Measures of Vertical Inequality in Assessments

   Documentos de trabajo
   Agosto 2022
   Daniel P. McMillen and Ruchi Singh

   Standard measures of vertical inequity suggest that assessments are regressive in the sense that high-priced properties are often assessed at lower rates than low-priced properties. Conventional...

7. Land Lines, Enero/Abril 2021

   Revista Land Lines
   Enero 2021
   Editado por Katharine Wroth

   Este número doble especial de Land Lines conmemora el 75.º aniversario del Instituto Lincoln de Políticas de Suelo, narra la historia de la organización y explora có...

8. Cómo mejorar un impuesto bueno

   Tres lugares que fortalecieron su sistema de tributos inmobiliarios, desde la tasación hasta la recaudación
   Revista Land Lines
   Enero 2021
   Por Liz Farmer, 12 enero, 2021

   Cuando funcionan bien, los tributos inmobiliarios son una fuente fiable y efectiva de renta para los gobiernos locales. Descubra cómo los dirigentes de Kampala, Uganda; Tallin, Estonia; y...

9. A Deep Dive on South Carolina's Property Tax

   Complex, Inequitable, and Uncompetitive
   Otro
   Agosto 2020
   Project Manager: Daphne Kenyon
   Funded by the South Carolina Chamber Foundation and the South Carolina Realtors
    

   South Carolina has a property tax system that is unique among the 50 states. As this report shows, it is complex, nontransparent, inequitable, and noncompetitive.

10. Making a Good Tax Better: From Assessment to Collection, Three Places That Built Stronger Property Tax Systems

    Revista Land Lines
    Enero 2021
    By Liz Farmer, January 12, 2021

    What does the property tax look like when it works well, and how can municipalities improve the way they assess properties, collect taxes, and communicate about this essential financial instrument?...