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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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The Future of U.S. Public School Revenue from the Property Tax
Resúmenes de políticas públicasSeptiembre 2017Andrew Reschovsky, Research Fellow, Lincoln Institute of Land Policy and Professor Emeritus, University of Wisconsin-MadisonThis 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...
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Nonprofit PILOTs (Payments in Lieu of Taxes)
Resúmenes de políticas públicasNoviembre 2016This 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...
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Fiscally Standardized Cities (FiSC)
DatabaseBases de datosAgosto 2016The 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.