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1. Property Tax Delinquency in the United States

   Documentos de trabajo
   Marzo 2020
   Jenna DeAngelo

   How does a municipality create a property tax enforcement system that is revenue maximizing (property tax collection is as close to 100 percent as possible) but also fair (homeowners are able to...

2. Tax Battles

   Cities Seek Higher Payments in Lieu of Taxes from Nonprofits
   Revista Land Lines
   Marzo 2020
   By Liz Farmer, March 4, 2020

   At a recent rally in front of Baltimore City Hall, activists sang, chanted, and otherwise voiced their view that the city’s major nonprofit institutions weren’t “paying their fair share” of property...

3. No Foreclosure Crisis in Sight But Property Tax Revenues Still Falling

   Forbes
   Agosto 16, 2020
   El Instituto Lincoln en las noticias

4. Lincoln Institute Sessions at the 2020 IAAO Annual Conference

   Conferencias
   Agosto 30, 2020
   Speakers: Paul Bidanset, Alan Dornfest, Daniel McMillen, Semida Munteanu, Ron Rakow, Jennifer Rearich

   The Lincoln Institute will present three seminars at the 2020 annual conference of the International Association of Assessing Officers (IAAO).

5. 2020 C. Lowell Harriss Dissertation Fellowship Program

   Graduate Student Fellowship
   Oportunidades de becas de posgrado
   Enero 2020

   The C. Lowell Harriss Dissertation Fellowship Program assists Ph.D. students, primarily at U.S. universities, whose research complements the Lincoln Institute's interests in land and tax policy.

6. When and Why do Cities Bind Themselves?

   The Existence and Extent of Locally-Imposed Tax and Expenditure Limits
   Documentos de trabajo
   Junio 2009
   Leah Brooks and Justin Phillips

   Though the social science literature has thoroughly dissected the extent, causes, and consequences of state-mandated tax and expenditure limits on cities, to date there has been no systematic...

7. An Unfettered Property Tax in Illinois

   Documentos de trabajo
   Diciembre 2007
   Nathan B. Anderson and Therese McGuire

   We evaluate property tax systems using the economic criteria of equity, efficiency and simplicity. We apply these criteria in an evaluation of both a stylized constrained property tax system in which...

8. The History and Purpose of Tax Increment Finance Policy in Wisconsin

   Do Wisconsin Tax Increment Finance Districts Stimulate Growth in Real Estate Values? Do They Contribute to Sprawl?
   Documentos de trabajo
   Mayo 2007
   Russell Kashian, Mark Skidmore, and David Merriman

   Like other U.S. states, tax increment financing (TIF) is an important component of the development policy landscape in Wisconsin. While the guidelines for the use of TIF are similar to those that...

9. Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes

   Documentos de trabajo
   Abril 2006
   Richard Almy

   The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...

10. Full Disclosure

    Unanticipated Improvements in Property Tax Uniformity
    Documentos de trabajo
    Junio 2005
    Gary C. Cornia and Lawrence C. Walters

    This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...