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1. 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...

2. The Future of U.S. Public School Revenue from the Property Tax

   Resúmenes de políticas públicas
   Septiembre 2017
   Andrew Reschovsky, Research Fellow, Lincoln Institute of Land Policy and Professor Emeritus, University of Wisconsin-Madison

   This Policy Brief examines the property tax as a critical source of revenue for public schools in the United States. It demonstrates the high proportion of public education funding provided by the...

3. Nonprofit PILOTs (Payments in Lieu of Taxes)

   Resúmenes de políticas públicas
   Noviembre 2016
   Daphne A. Kenyon and Adam H. Langley

   This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It...

4. Significant Features of the Property Tax®

   Database
   Bases de datos
   Agosto 2016

   This database provides detailed information about the property tax system in all 50 states, with descriptions of states’ property tax relief programs, tax limits, taxation of agricultural property, classification, tax rates, and much more.

5. Fiscally Standardized Cities (FiSC)

   Database
   Bases de datos
   Agosto 2016

   The FiSC Database makes it possible to compare local government finances for 150 of the largest U.S. cities across more than 125 categories of revenues, expenditures, debt, and assets, with annual data going back to 1977.