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  1. Lincoln Institute shares expertise on PILOTs, property tax, assessment

    Comunicados de prensa
    Septiembre 12, 2011
  2. El Instituto Lincoln presenta su revista trimestral Land Lines en español

    Comunicados de prensa
    Septiembre 6, 2011
  3. Lincoln Institute now translating quarterly magazine Land Lines in Spanish

    Comunicados de prensa
    Septiembre 6, 2011
  4. Promoting junior scholars in public finance

    Comunicados de prensa
    Mayo 12, 2011
  5. 2011-2012 C. Lowell Harriss Dissertation Fellowships Announced

    Comunicados de prensa
    Mayo 10, 2011
  6. Payments in Lieu of Taxes by Nonprofits

    Case Studies
    Otro
    Julio 2011
    Daphne A. Kenyon, Ph.D. and Adam H. Langley

    This 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...

  7. Estimating Agricultural Use Value for Property Tax Purposes

    How do State Programs Assess Use Value?
    Documentos de trabajo
    Diciembre 2011

    All fifty states in the United States provide property tax preferences for agricultural land via some form of use-value assessment. By this assessment approach agricultural land is valued in its...

  8. Strengthening the Local Property Tax

    The Need for a Property Tax Expenditure Budget
    Documentos de trabajo
    Agosto 2011
    Katrina D. Connolly and Michael E. Bell

    The property tax is the most important source of local revenue. But while it is widely believed to be fair, efficient, and simple to administer, in practice it has begun to drift from these ideals....

  9. The Valuation of Federally Subsidized Housing

    Ten Questions for the Property Tax
    Documentos de trabajo
    Febrero 2011
    Joan M. Youngman

    The complex federal incentives for private investment in low- and moderate-income housing have produced decades of judicial decisions on the appropriate local tax treatment of these properties. This...

  10. Land Lines, April 2011

    Revista Land Lines
    Abril 2011
    Edited by Ann LeRoyer

    This issue looks at the performance of a special assessment tax used to finance urban development in Colombia; varied results of payments in lieu of taxes (PILOTs) across U.S. municipalities; and the...

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