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  1. Value Capture

    This Year’s Big Idea: Unlocking the Value of Land
    Revista Land Lines
    Octubre 2018
    By Lincoln Institute Staff

    Land value capture was rich food for thought at the Daniel Burnham Forum on Big Ideas at the American Planning Association Policy Conference in Washington, DC.

  2. Reconsidering Preferential Assessment of Rural Land

    Revista Land Lines
    Abril 2012

    Preferential assessment of rural land has become a central feature of property taxation in the United States. Governors and state legislatures need to pause and consider whether various proposed...

  3. Fiscal and Regulatory Instruments for Value Capture

    The Case of Santo Andre
    Revista Land Lines
    Septiembre 1998
    Jeroen Klink, Luis Carlos Afonso, and Irineu Bagnariolli Jr.

    In Santo Andre and all Brazilian cities, the value per square meter of land is fixed by law, thus hindering the capacity of the city administration to tax real estate property according to its market...

  4. Assessment Reform in Indiana

    One Step Forward, Two Steps Back
    Revista Land Lines
    Noviembre 2000
    Frank Kelly and Jeff Wuensch

    The property tax in Indiana has long generated considerable public policy debate, centering on the methods prescribed by the state to determine property values. Most states use some form of market...

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