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Rethinking the Property Tax-School Funding Dilemma
Enfoques en políticas de sueloNoviembre 2022This report 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–school...
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Split-Rate Property Taxation in Detroit
Findings and RecommendationsOtroAbril 2022John E. Anderson and Nick AllenCollecting more taxes on fewer properties has created significant challenges for residents and investors in Detroit. This study covers subjects of central importance to the City of Detroit: tax delinquency, business formation, and property value effects.
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Property Tax Trends 2020–2021
OtroAbril 2021Catherine CollinsThis report provides an overview of current trends in the property tax, including updates on property tax actions taken by states and local governments in response to the COVID-19 crisis.
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Property Tax Trends 2019 and 2020
OtroAbril 2020Catherine CollinsThis report provides an overview of current trends in the property tax, including updates on property tax actions taken by states and local governments in response to the COVID-19 crisis.
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Payments in Lieu of Taxes by Nonprofits
Case StudiesOtroJulio 2011Daphne A. Kenyon, Ph.D. and Adam H. LangleyThis article was originally published in State Tax Notes, a journal by Tax Analysts, July 18, 2011. Payments in lieu of taxes (PILOTs) are voluntary payments made by tax-exempt nonprofits as a...
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The Variety of Property Tax Limits
Goals, Consequences, and AlternativesOtroNoviembre 2007Joan M. YoungmanThis article was originally published in State Tax Notes, a journal by Tax Analysts, on November 19, 2007. It is not surprising that the property tax gives rise to many efforts to limit tax...
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Tax Base Sharing
Local Response to Fiscal FederalismOtroEnero 1979Paul SmithWritten in 1979, this archival report was published as a Land Policy Roundtable and is Case Studies Series number 303. The nation’s first experience with tax base sharing was in the twin cities...
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Use-Value Assessment of Rural Lands
Time for Reform?Enfoques en políticas de sueloNoviembre 2015Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...
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Governing and Financing Cities in the Developing World
Enfoques en políticas de sueloMayo 2014Roy W. Bahl and Johannes F. LinnThe economic activity that drives growth in developing countries is heavily concentrated in urban areas. Big cities generate the most dynamic economic development, the strongest links to the global...
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Rethinking Property Tax Incentives for Business
Enfoques en políticas de sueloJunio 2012State and local governments use many types of property tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness,...
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