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1. Rethinking the Property Tax-School Funding Dilemma

   Enfoques en políticas de suelo
   Noviembre 2022
   By Daphne A. Kenyon, Ph.D., Bethany P. Paquin, and Andrew Reschovsky

   This 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...

2. Property Tax Relief for Homeowners (Webinar)

   Eventos
   Septiembre 13, 2022
   Speakers: Adam H. Langley, Joan Youngman, and Ronald Rakow
   Moderator: Kim Rueben

   This webinar will describe a set of policies that can address common property tax challenges without undermining its strengths as a local revenue source.

3. Use-Value Assessment of Rural Lands

   Time for Reform?
   Enfoques en políticas de suelo
   Noviembre 2015
   John E. Anderson and Richard W. England

   Use-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...

4. Governing and Financing Cities in the Developing World

   Enfoques en políticas de suelo
   Mayo 2014
   Roy W. Bahl and Johannes F. Linn

   The 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...

5. Rethinking Property Tax Incentives for Business

   Enfoques en políticas de suelo
   Junio 2012
   Daphne A. Kenyon, Adam H. Langley, and Bethany P. Paquin

   State 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,...

6. Property Tax Circuit Breakers

   Fair and Cost-Effective Relief for Taxpayers
   Enfoques en políticas de suelo
   Mayo 2009
   John H. Bowman, Daphne A. Kenyon, Adam Langley and Bethany P. Paquin

   This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and...

7. The Past and Future of the Urban Property Tax

   Ponencias
   Noviembre 2015
   Grant Driessen and Steven Sheffrin

   For U.S. cities, the property tax is the single largest source of own-source revenue, but the extent to which different cities rely on property tax revenues varies significantly. Grant Driessen and...

8. The Future Role of the Property Tax in the Funding of K12 Education in the United States

   Ponencias
   Mayo 2014
   Andrew Reschovsky

   This paper reviews the role of the property tax in funding K–12 education. At present, local and state governments each contribute a national average of 44 percent of the funds spent on public...

9. Nontraditional Public School Funding Sources

   Trends, Issues, and Outlook
   Ponencias
   Mayo 2014
   Henry Coleman

   This paper by Henry A. Coleman examines a wide range of nontraditional revenue sources, including local-option personal income and general sales taxes, user charges and fees, gaming revenues, private...

10. Metropolitan Cities in the National Fiscal and Institutional Structure

    Ponencias
    Abril 2013
    Paul Smoke

    In this paper, Paul Smoke points out that an important yet neglected issue in the study of urban public finance in developing countries is how urban and metropolitan governments are situated in the...