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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. Successful Property Tax Reform: The Case of Massachusetts

    Educación a distancia
    Enero 26, 2022
    Faculty: Karl E. Case, Jane Malme, and Ronald Rakow

    This course examines the deep problems of the Massachusetts property tax in the 1970s and the subsequent reforms that created one of the most functional and fair systems in the United States.

  4. Green Infrastructure, Home Values, Land Value Capture, and Equitable Property Assessment

    Documentos de trabajo
    Julio 2023
    Jeffrey P. Cohen, Michael Dietz, and Yuchen Huang

    Climate 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. Gestión y Evaluación de la Tributación Inmobiliaria en América Latina

    Educación a distancia
    Septiembre 23, 2019
    Profesores: Cintia Fernandes, Ismael López Padilla, Carlos Orrego Acuña, Claudia De Cesare

    Se examinan potencialidades, factores determinantes del desempeño del impuesto predial y principales tendencias en los sistemas de tributación inmobiliaria.

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