Revista Land LinesNoviembre 2023By Jon Gorey, November 28, 2023
This research scientist is committed to democratizing and modernizing property appraisal tools
Revista Land LinesOctubre 2023By George W. McCarthy, October 18, 2023
Lincoln Institute President George McCarthy asks for help defining the phrase at the heart of the organization's work
For Taxes Paid in 2022OtroAgosto 2023Lincoln 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...
The Value Recapture ApproachDocumentos de trabajoAgosto 2023Carmela Quintos
Assessment caps lead to inequities because the same growth limit is applied to high and low growth properties. For high growth properties that fall under the cap, the assessments are artificially...
Revista Land LinesAgosto 2023By Kristina McGeehan, August 16, 2023
Produced annually, the comprehensive 50-state report provides the most meaningful data available to compare property taxes among cities by calculating the effective tax rate: the tax bill as a percentage of a property’s market value.
Documentos de trabajoJulio 2023Jeffrey P. Cohen, Michael Dietz, and Yuchen Huang
Climate change has necessitated innovative approaches to financing storm water mitigation in coastal communities throughout the world. We study how adding bioswales near residential properties in New...
The Coastal Barrier Resources System as a Natural ExperimentDocumentos de trabajoMayo 2023Hannah Druckenmiller, Yanjun (Penny) Liao, Sophie Pesek, Margaret Walls, and Shan Zhang
As natural disasters grow in frequency and intensity under climate change, limiting populations and properties in harm's way will be one important facet of adaptation. This study focuses on one...
Documentos de trabajoAbril 2023Semida Munteanu, Bethany Paquin, and Sydney Zelinka
New Hampshire does not levy a broad-based sales or individual income tax and therefore is the state most reliant on property taxes. In 1999, New Hampshire dramatically changed its system of school...
Fomentar la resiliencia ante el cambio climático en Sierra LeonaRevista Land LinesEnero 2023Por Anthony Flint
La alcaldesa Yvonne Denise Aki-Sawyerr asumió su cargo en Freetown, Sierra Leona, en mayo de 2018, después de desempeñarse como jefa del Ayuntamiento de la ciudad de Freetown. La profesional de las...
Resúmenes de políticas públicasFebrero 2023
This policy brief focuses on the roles of the local property tax and state aid in the funding of public education and analyzes their strengths and weaknesses. A key theme is the property tax–...