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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. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison Study

    Documentos de trabajo
    Diciembre 2020
    Bob DeBoer

    The 50-State Property Tax Comparison Study, jointly produced by the Minnesota Center for Fiscal Excellence (MCFE) and the Lincoln Institute of Land Policy, uses sales ratios to more accurately...

  8. The Property Tax in Latvia

    System Structure and Current Challenges
    Documentos de trabajo
    Julio 2020
    Sarmite Barvika

    The aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical and historical overview of real...

  9. Urban Land Value Capture in São Paulo, Addis Ababa, and Hyderabad

    Differing Interpretations, Equity Impacts, and Enabling Conditions
    Documentos de trabajo
    Enero 2020
    Anjali Mahendra, Robin King, Erin Gray, Maria Hart, Laura Azeredo, Luana Betti, Surya Prakash, Amartya Deb, Elleni Ashebir, and Asmaa Ibrahim

    This paper presents analysis of the fiscal and equity impacts of urban land value capture instruments based on three case studies from the global south. These include the Lideta redevelopment in...

  10. Full Disclosure

    Unanticipated Improvements in Property Tax Uniformity
    Documentos de trabajo
    Junio 2005
    Gary C. Cornia and Lawrence C. Walters

    This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...

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