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  1. Improving Tax Increment Financing (TIF) for Economic Development

    Enfoques en políticas de suelo
    Septiembre 2018
    David Merriman

    “This report will be the ‘go-to’ resource for public policy practitioners, municipal officials, and worldwide local development officers for two reasons. First, it is written by a...

  2. Detroit and the Property Tax

    Strategies to Improve Equity and Enhance Revenue
    Enfoques en políticas de suelo
    Noviembre 2015
    Gary Sands and Mark Skidmore

    This report outlines the problems underlying the erosion of Detroit's property tax base—a factor that contirbuted to the city's bankruptcy in 2013. It offers recommendations for reform...

  3. Use-Value Assessment of Rural Lands

    Time for Reform?
    Enfoques en políticas de suelo
    Noviembre 2015

    Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...

  4. Rethinking Property Tax Incentives for Business

    Enfoques en políticas de suelo
    Junio 2012

    State and local governments use many types of peroperty tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness...

  5. Payments in Lieu of Taxes

    Balancing Municipal and Nonprofit Interests
    Enfoques en políticas de suelo
    Noviembre 2010

    Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...

  6. Assessing the Theory and Practice of Land Value Taxation

    Enfoques en políticas de suelo
    Febrero 2010

    Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...

  7. Property Tax Circuit Breakers

    Fair and Cost-Effective Relief for Taxpayers
    Enfoques en políticas de suelo
    Mayo 2009
    John H. Bowman, Daphne A. Kenyon, Adam Langley and Bethany P. Paquin

    This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and...

  8. Property Tax Assessment Limits

    Lessons from Thirty Years of Experience
    Enfoques en políticas de suelo
    Junio 2008
    Mark Haveman and Terri A. Sexton

    During the 30 years since California adopted its groundbreaking tax limitation measure known as Proposition 13, pressure has persisted for states to adopt various forms of property tax relief. These...

  9. The Property Tax-School Funding Dilemma

    Enfoques en políticas de suelo
    Diciembre 2007

    This report seeks to correct common misconceptions surrounding the practice of relying on the proprety tax to fund public schools. Through a comprehensive review of research and seven case studies,...

  10. Reinventing Conservation Easements

    A Critical Examination and Ideas for Reform
    Enfoques en políticas de suelo
    Septiembre 2005
    Jeff Pidot

    Conservation easements represent one of the most rapid trends in land conservation. Beyond tax credits, tax deductions, and other public subsidies that provide financial incentive for landowners to...

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