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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. Lincoln Institute Sessions at the 2023 IAAO Annual Conference

   Conferencias
   Agosto 29, 2023
   Ron Rakow, Paul Bidanset, Gary Cornia, and Nathan Seegert

   The annual conference of the International Association of Assessing Officers (IAAO) offers state and local assessing officials the opportunity to hear varied perspectives on property tax issues from...

4. 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...

5. 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...

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

   Documentos de trabajo
   Mayo 2022
   Andrew Reschovsky

   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
   Andrew Reschovsky

   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. 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...

9. 2022 National Conference of State Tax Judges

   Conferencias
   Octubre 27, 2022
   Speakers: Patrick DeAlmeida, Gary McCabe, Angela Adolph, Catherine Collins, David Brunori, Lisa Desmarais, Richard Davis, Victoria Enyart, Kirk Stark, Mitchell Newmark

   This conference meets annually to review recent state tax decisions, consider methods of dealing with complex tax and valuation disputes, and share experiences in case management.

10. Lincoln Institute Sessions at the 2022 IAAO Annual Conference

    Conferencias
    Agosto 30, 2022
    Speakers: Margie Cusack, Ruud M. Kathmann, Adam H. Langley, Daniel P. McMillen, Carmela Quintos, Ron Rakow, Jennifer Rearich, Joan Youngman

    The Lincoln Institute will present two seminars at the 2020 annual conference of the International Association of Assessing Officers (IAAO).