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1. Property Tax

   Fifty-State Study Shows Property Tax Inequities from Assessment Limits Continue to Grow
   Revista Land Lines
   Junio 2020
   By Will Jason, June 10, 2020

   In states with property tax assessment limits, disparities in tax bills between new and longtime homeowners continued to grow, according to the annual 50-State Property Tax Comparison Study by the...

2. 2021 C. Lowell Harriss Dissertation Fellowship Program

   Graduate Student Fellowship
   Oportunidades de becas de posgrado
   Enero 2021

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

3. 2020 National Conference of State Tax Judges

   Conferencias
   Octubre 22, 2020
   Speakers: Jenny Schuetz, Richard Pomp, Kirk Stark

   This conference meets annually to review recent state tax decisions, consider methods of dealing with complex tax and valuation disputes, and share experiences in case management.

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. Improving Value-Based Taxation of Real Property in Latvia

   Eventos
   Julio 7, 2020
   Faculty: Albina Aleksienė, Sarmīte Barvika, Paul Bidanset, Andrejs Birums, Aldis Bukss, Riël Franzsen, Rita Pētersone, Ronald Rakow, Enid Slack, Tambet Tiits, Alija Turlaja, Joan Youngman
   Co-Sponsors: Riga Technical University, State Land Service of Latvia

   This workshop provides an opportunity for public officials in Latvia to hear presentations from academic experts and practitioners in valuation, law, and economics.

6. 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.

7. 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...

8. Valuing Land and Improvements

   State Laws and Local Government Practices
   Documentos de trabajo
   Julio 2002
   David Brunori and Jennifer Carr

   This project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...

9. Measuring Use Value Assessment Tax Expenditures

   Documentos de trabajo
   Enero 1998
   John E. Anderson

   Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...

10. Property Tax in Africa

    Status, Challenges, and Prospects
    Libros
    Junio 2017
    Edited by Riël Franzsen and William McCluskey

    “This one-of-a-kind study is an indispensable source for academics and policy makers who seek to explore the virtues of the property tax. The relevance of this volume clearly transcends the...