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Payments in Lieu of Taxes by Nonprofits
Case StudiesOtroJulio 2011Daphne A. Kenyon, Ph.D. and Adam H. LangleyThis 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...
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Estimating Agricultural Use Value for Property Tax Purposes
How do State Programs Assess Use Value?Documentos de trabajoDiciembre 2011All 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...
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Strengthening the Local Property Tax
The Need for a Property Tax Expenditure BudgetDocumentos de trabajoAgosto 2011Katrina D. Connolly and Michael E. BellThe 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....
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Conservation Easements Outside of the United States
Documentos de trabajoAgosto 2011For the past thirty years, nonprofits in the United States have been authorized to acquire and hold conservation easements, which are perpetual restrictions that prevent alteration of the subject...
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Denial of Municipal Services to Taxpaying Condominium and Homeowner Association Unit Owners
Documentos de trabajoAgosto 2011While taxpayer demand for infrastructure and service funding have expanded over the years, municipal resources to deliver these services have become more difficult to access as a result of the...
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The Valuation of Federally Subsidized Housing
Ten Questions for the Property TaxDocumentos de trabajoFebrero 2011Joan M. YoungmanThe 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...
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Regularización de asentamientos informales en América Latina
Enfoques en políticas de sueloOctubre 2011In large Latin American cities the number of dwellings in informal settlements ranges from one-tenth to one-third of urban residences. These informal settlements are caused by low income, unrealistic...
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Regularização de Assentamentos Informais na América Latina
Enfoques en políticas de sueloOctubre 2011In large Latin American cities the number of dwellings in informal settlements ranges from one-tenth to one-third of urban residences. These informal settlements are caused by low income, unrealistic...
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High-Speed Rail
International Lessons for U.S. Policy MakersEnfoques en políticas de sueloSeptiembre 2011Petra Todorovich, Daniel Schned, and Robert LaneHigh-speed rail has been adopted throughout the world, and is now being planned and developed in the United States. Over the past 50 years, U.S. transportation spending has favored the development of...
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Regularization of Informal Settlements in Latin America
Enfoques en políticas de sueloMayo 2011This report provides municipal and community leaders with an overview of the challenge of informal settlements in Latin America, along with recommendations for improving regularization policies. It...
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