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1. A Guide to the Structure of Property Tax Abatements in the United States

   Documentos de trabajo
   Noviembre 2002
   John L. Mikesell, C. Kurt Zorn, Esteban Dalehite, and Sung-Jin Park

   Property tax abatements—full or partial relief from property tax for certain property parcels—constitute an integral component of many state and local economic development programs....

2. What Drives the Property Tax?

   A Holistic Examination of City and County Budgets in Minnesota
   Documentos de trabajo
   Marzo 2009
   Aaron Twait and Mark Haveman

   Property tax levy increases are a policy concern for state and local governments nationally. It is conceptually appealing to examine state-level aggregate data to discern trends and explanations for...

3. Property Taxes for Local Finance

   Research Results and Policy Perspectives (Reconsidering Property Taxes: Perhaps Not So Bad After All)
   Documentos de trabajo
   Enero 2009
   Ronald C. Fisher

   Although property taxes continue to be one of the fundamental fiscal foundations for local government in the U.S., they also remain exceptionally controversial (even among taxes). The political or...

4. Exploring Changes in Homeowner Property Taxes in Wisconsin, 2000 to 2005

   Documentos de trabajo
   Febrero 2009
   Rebecca Boldt, Bradley Caruth, and Andrew Reschovsky

   Despite policymakers’ interest in property tax relief, very little is known about changes over time in the property tax liabilities and burdens faced by homeowners. Drawing on the fact that...

5. Property Taxation in Illinois

   A Framework for Reform
   Documentos de trabajo
   Julio 2008
   Nathan B. Anderson and Therese McGuire

   Illinois is one of 23 states that limit both local property tax rates and property tax revenues. Because of its importance to local government finance, reforms of the Illinois property tax system are...

6. 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...

7. 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...

8. Ask and Ye Shall Receive?

   Predicting the Successful Appeal of Property Tax Assessments
   Documentos de trabajo
   Febrero 2006
   Rachel N. Weber and Daniel P. McMillen

   How does the relative lack of comparable sales in a neighborhood influence the frequency of property assessment appeal applications and their likelihood of success? Using a data set of appeals...

9. Valuing Land and Improvements in Thin Markets

   Does the Frequency of Sales Cause Property Tax Inequities?
   Documentos de trabajo
   Mayo 2006
   Rachel N. Weber and Daniel P. McMillen

   Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...

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...