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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 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...

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

    Documentos de trabajo
    Agosto 2022

    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...

  4. 2019 Survey on the Use of Automated Valuation Models (AVMs) in Government Assessment Offices

    An Analysis of AVM Use, Acceptance, and Barriers to More Widespread Implementation
    Documentos de trabajo
    Julio 2022
    Paul Bidanset and Ronald Rakow

    Accurate and consistent assessments are critical components of an equitable property tax system. Automated valuation models (AVMs) are programmed statistical and mathematical models used to estimate...

  5. 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.

  6. Designing School Aid Formulas to Achieve High-Quality and Equitable Education

    Documentos de trabajo
    Mayo 2022

    This paper describes the school funding formulas necessary to achieve five broad funding goals that have driven school finance policies over the past 50 years. After briefly summarizing the type of...

  7. What Makes a Fair School Finance System?

    Documentos de trabajo
    Mayo 2022

    This working paper explores the complexities involved in defining school funding equity and fairness. In defining what they mean by fairness, state policymakers must address several issues. The first...

  8. Property Tax Trends 2020–2021

    Otro
    Abril 2021
    Catherine Collins

    This report provides an overview of current trends in the property tax, including updates on property tax actions taken by states and local governments in response to the COVID-19 crisis.

  9. Composite Index of Local Fiscal Stability, Efficiency, Sustainability, and Livability

    Central Eastern versus South Eastern European Countries
    Documentos de trabajo
    Enero 2022
    Aleksandra Maksimovska , Aleksandar Stojkov, Michal Radvan, and Tereza Rogic Lugaric

    Citizen-centric local governance requires fiscally stable and efficient local governments that contribute to sustainable and livable communities. The central research objective herein is to provide...

  10. Effects of Reducing the Role of the Local Property Tax in Funding K-12 Education

    Documentos de trabajo
    Noviembre 2021
    Daphne Kenyon and Semida Munteanu

    Between 1989 and 2018, while national reliance on local property taxation to fund K-12 education remained quite stable, 24 states increased reliance on the local property tax, while 25 states...

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