Buscar

Results

1. Fellows in Focus: Paul Bidanset

   Revista Land Lines
   Noviembre 2023
   By Jon Gorey, November 28, 2023

   This research scientist is committed to democratizing and modernizing property appraisal tools

2. President's Message: Defining Moments in Land Policy

   Revista Land Lines
   Octubre 2023
   By 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

3. 50-State Property Tax Comparison Study

   For Taxes Paid in 2022
   Otro
   Agosto 2023
   Lincoln 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...

4. Transitioning Out of Capped Property Assessments

   The Value Recapture Approach
   Documentos de trabajo
   Agosto 2023
   Carmela 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...

5. Comparing Property Tax Disparities in America’s Largest Cities

   Revista Land Lines
   Agosto 2023
   By 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.

6. Green Infrastructure, Home Values, Land Value Capture, and Equitable Property Assessment

   Documentos de trabajo
   Julio 2023
   Jeffrey 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...

7. Can Removing Development Subsidies Promote Adaptation?

   The Coastal Barrier Resources System as a Natural Experiment
   Documentos de trabajo
   Mayo 2023
   Hannah 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...

8. New Hampshire: Heavy Property Tax Reliance and Longstanding School Finance Litigation

   Documentos de trabajo
   Abril 2023
   Semida 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...

9. El escritorio del alcalde

   Fomentar la resiliencia ante el cambio climático en Sierra Leona
   Revista Land Lines
   Enero 2023
   Por 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...

10. Rethinking the Property Tax-School Funding Dilemma

    Resúmenes de políticas públicas
    Febrero 2023
    By Daphne A. Kenyon, Bethany Paquin, and Andrew Reschovsky

    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–...