Buscar

Results

1. Reconsidering Preferential Assessment of Rural Land

   Revista Land Lines
   Abril 2012
   Richard W. England

   Preferential assessment of rural land has become a central feature of property taxation in the United States. Governors and state legislatures need to pause and consider whether various proposed...

2. The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits

   Revista Land Lines
   Abril 2011
   Daphne A. Kenyon and Adam H. Langley

   PILOTs are voluntary payments made by tax-exempt nonprofits as a substitute for property taxes, but their revenue potential varies across municipalities because of large differences in the impact of...

3. What the Housing Crisis Means for State and Local Governments

   Revista Land Lines
   Octubre 2010
   Kim Rueben and Serena Lei

   While the housing market and the economy are closely intertwined, the severe drop in state tax revenues can largely be attributed to the broader economic downturn, not the housing crisis specifically.

4. Report from the President

   The Changing Landscape of Local Public Revenues
   Revista Land Lines
   Julio 2009
   Gregory K. Ingram

5. Municipally Imposed Tax and Expenditure Limits

   Revista Land Lines
   Abril 2009
   Leah Brooks and Justin Phillips

   For many years, researchers have puzzled over the causes and consequences of voter-approved tax and expenditure limits (TELs), a fiscal rule that weakens the ability of elected officials to raise...

6. Message From the President

   Evaluating Assessment Limits
   Revista Land Lines
   Octubre 2008
   Gregory K. Ingram

7. Faculty Profile

   Andrew Reschovsky
   Revista Land Lines
   Julio 2008

   Faculty Profile of Andrew Reschovsky

8. Message From the President

   Appreciating the Property Tax
   Revista Land Lines
   Abril 2008
   Gregory K. Ingram

   The property tax has been subject to much popular criticism and political pressure in recent decades. Several states have implemented, or are considering, a variety of caps and limits on property...

9. Navigating State and Local Finance

   Revista Land Lines
   Octubre 2007
   Kim Rueben, Therese McGuire, and Susan Kellam

   Ensuring sufficient revenues going forward, as well as having the flexibility to revamp fiscal structures, will be important for state and local governments, especially due to growing future spending...

10. Faculty Profile

    Daphne A. Kenyon
    Revista Land Lines
    Julio 2007

    Daphne Kenyon, a visiting fellow at the Lincoln Institute of Land Policy, heads D. A. Kenyon & Associates, a public policy consulting firm in Windham, New Hampshire. She also serves on the New...