Fifty-State Study Details Growing Tax Breaks for Longtime HomeownersRevista Land LinesJunio 2019By Will Jason, June 25, 2019
In states with property tax assessment limits, tax breaks for longtime homeowners are growing at the expense of new homeowners, a new study shows.
For Taxes Paid in 2018OtroJunio 2019Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence
As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal fiscal health. This report documents the wide range of...
Let's Talk TIFRevista Land LinesMayo 2019By Anthony Flint, May 28, 2019
Tax increment financing is one of the most widely used—and least understood—public finance mechanisms in the U.S. today. David Merriman, one of the foremost experts on TIF, talks about what communities and states can do to avoid the pitfalls.
Evidence from MarylandDocumentos de trabajoMarzo 2019Andrew T. Hayashi
Property taxes are often credited for stabilizing local government revenues during contractions, but this revenue stabilization can have destabilizing effects on households. In this paper I explore...
Designing Land Value Capture Tools in the Context of Complex Tenurial and Deficient Land Use Regulatory Regimes in Accra, GhanaDocumentos de trabajoMarzo 2019Samuel Banleman Biitir
Rapid urbanization has increased the demand for urban infrastructure services. Municipalities have attempted to finance infrastructure services with value capture instruments. The paper highlights...
As Real Estate Booms, Can Texas Offer Property Tax Relief?Revista Land LinesMarzo 2019By Will Jason, March 19, 2019
As property tax bills rise, Texas is looking to provide relief without hurting public services.
Enfoques en políticas de sueloSeptiembre 2018David 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...
Documentos de trabajoJunio 2018Aaron Twait
Commercial properties have considerably different amounts of personal property as part of their total parcel value, depending on the nature of the business situated on the parcel. Given the...
For Taxes Paid in 2017OtroAbril 2018Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence
View the latest version of the Property Tax Comparison Study. As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal...
Documentos de trabajoEnero 2018
View a recording of a webinar based on this paper held on February 1, 2018. For roughly half of U.S. homeowners, the property tax is unlike practically any other bill or tax because it is paid in...