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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. 2024 Urban Economics and Public Finance Conference

   Eventos
   Abril 19, 2024
   Abby Ostriker, Anna Russo, C. Luke Watson, Nathan Seegert, Mark Skidmore, Camila Alvayay-Torrejon, Erin Troland, and Brent Ambrose

   The economic growth and development of urban areas are closely linked to local fiscal conditions. This research seminar offers a forum for new academic work on the interaction of these two areas.

3. New England Workshop for State Property Tax Oversight

   Eventos
   Marzo 25, 2024

   This meeting provides an opportunity for participants to consider the best means of assisting, training, regulating, and providing technical assistance to local assessors in collaboration with professional assessment organizations.

4. 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...

5. Lincoln Institute of Land Policy Vertical Equity App

   Bases de datos
   Septiembre 2023

   Vertical equity in property tax assessment requires that assessment levels remain consistent over the range of real estate values, with high-value and low-value properties exhibiting the same ratio...

6. 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...

7. 2023 National Conference of State Tax Judges

   Eventos
   Septiembre 21, 2023
   Speakers: Paula Randolph, Kirk Stark, Richard Pomp, Ned Chappell, Tom Hoover, Clint Bolick, Andrew Jacobs, David Brunori. Mark Juhas, Lucky Defries, and Kathy Spletter

   The National Conference of State Tax Judges meets annually to review recent state tax decisions, consider methods of dealing with complex tax and valuation disputes, and share experiences in case...

8. 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...

9. 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...

10. 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...