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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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Revenue Diversification and the Financing of Large American Central Cities
Documentos de trabajoAgosto 2011The housing crisis and the Great Recession have placed tremendous fiscal pressure on the nation’s central cities. Cuts in state government fiscal assistance to their local governments, plus...
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TIF at a Turning Point
Defining Debt DownDocumentos de trabajoMayo 2011Tax increment financing (TIF) is the most important fiscal instrument for local development initiatives in this country. However, in many cases its growth has been accompanied by “moral hazard...