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Results
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How Homestead Exemptions Can Counteract Regressivity in Property Tax Assessments
Documentos de trabajoMarzo 2024Ron Rakow, Lincoln Institute of Land PolicyEvidence 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...
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Transitioning Out of Capped Property Assessments
The Value Recapture ApproachDocumentos de trabajoAgosto 2023Carmela QuintosAssessment 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...
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Lincoln Institute of Land Policy Vertical Equity App
Bases de datosSeptiembre 2023Vertical 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...
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Green Infrastructure, Home Values, Land Value Capture, and Equitable Property Assessment
Documentos de trabajoJulio 2023Jeffrey P. Cohen, Michael Dietz, and Yuchen HuangClimate change has necessitated innovative approaches to financing storm water mitigation in coastal communities throughout the world. We study how adding bioswales near residential properties in New...
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Rethinking the Property Tax-School Funding Dilemma
Resúmenes de políticas públicasFebrero 2023This policy brief focuses on the roles of the local property tax and state aid in the funding of public education and analyzes their strengths and weaknesses. A key theme is the property tax–...
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New Hampshire: Heavy Property Tax Reliance and Longstanding School Finance Litigation
Documentos de trabajoAbril 2023Semida Munteanu, Bethany Paquin, and Sydney ZelinkaNew 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...
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Property Tax Relief for Homeowners
Resúmenes de políticas públicasMarzo 2022Property Tax Relief for Homeowners offers a guide to providing effective, targeted property tax relief without compromising municipal fiscal health or services.
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Comparative Measures of Property Tax Equity in Suffolk County, Massachusetts
Documentos de trabajoAgosto 2022A 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...
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Measures of Vertical Inequality in Assessments
Documentos de trabajoAgosto 2022Daniel P. McMillen and Ruchi SinghStandard 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...
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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 ImplementationDocumentos de trabajoJulio 2022Paul Bidanset and Ronald RakowAccurate 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...
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