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Lincoln Institute of Land Policy Vertical Equity App
Bases de datosSeptiembre 2023Vertical 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...
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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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Property Tax Relief for Homeowners
Resúmenes de políticas públicasMarzo 2022Property Tax Relief for Homeowners offers a guide to providing effective, targeted property tax relief without compromising municipal fiscal health or services.
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Improving Tax Increment Financing (TIF) for Economic Development
Resúmenes de políticas públicasFebrero 2019David MerrimanTax increment financing (TIF) is a popular economic development tool across the United States, but it often falls short of its promise to revitalize struggling neighborhoods. In this four-page Policy...
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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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Tributación Inmobiliaria en América Latina
Base de datosBases de datosNoviembre 2018Property tax has been introduced in a large majority of countries, but is structured and administered in a great variety of ways in different jurisdictions. Little information is currently available...
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Significant Features of the Property Tax®
DatabaseBases de datosAgosto 2016This 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.
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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.