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1. Rethinking Property Tax Incentives for Business

   Enfoques en políticas de suelo
   Junio 2012
   Daphne A. Kenyon, Adam H. Langley, and Bethany P. Paquin

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

2. Improving the Performance of the Property Tax in Latin America

   Enfoques en políticas de suelo
   Junio 2012
   Cláudia M. De Cesare

   This report focuses on three areas of property tax reform in Latin America: fiscal policy, tax policies, and assessment practices and collection procedures. It also draws on an ongoing property tax...

3. 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...

4. 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...