Buscar
Results
-
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...
-
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....
-
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...
-
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...
-
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...
-
Strategies for Renewable Energy Projects on Arizona’s State Trust Lands
Documentos de trabajoDiciembre 2011Peter W. Culp and Jocelyn A. GibbonSolar development firms have identified over half a million acres in southwestern Arizona as possible sites for future electric generation facilities. The region is a prime target for such facilities...
-
Urban Value Capture in São Paulo Using a Two-Part Approach
Created Land (Solo Criado) and Sale of Building Rights (Outorga Onerosa do Direito de Construir) — An Analysis of the Impact of the Basic Coefficient of Land Use as a Tool of the 2002 Master PlanDocumentos de trabajoMayo 2011The 2002 Strategic Master Plan for the City of São Paulo and the Land Use Law 13,885 of 2004, introduced the mechanism of development concessions for additional urban building rights. The...
-
Captura de Mais Valias Urbanas em São Paulo através do Binômio Solo Criado/Outorga Onerosa
Análise do Impacto do Coeficiente de Aproveitamento Básico como Instrumento do Plano Diretor de 2002Documentos de trabajoMayo 2011O Plano Diretor Estratégico do Municipio de São Paulo de 2002 (SECRETARIA MUNICIPAL DE PLANEJAMENTO 2002) e a Lei 13.885 de 2004 de Uso do Solo ambos baseados no Estatuto da Cidade aprovado em 2001...
-
Large Landscape Conservation
A View from the FieldDocumentos de trabajoMayo 2011Jamie WilliamsThe biggest challenge facing the land conservation community is how to get its work to scale. Just as communities are looking to sustain entire landscapes, conservation biologists have concluded that...
-
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...
Páginas |