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  1. Improving Tax Increment Financing (TIF) for Economic Development

    Enfoques en políticas de suelo
    Junio 2018
    David Merriman

    This Policy Focus Report will be available in June 2018. Virtually every U.S. state allows some form of tax increment financing (TIF) — using the increased property tax revenues generated by...

  2. Detroit and the Property Tax

    Strategies to Improve Equity and Enhance Revenue
    Enfoques en políticas de suelo
    Noviembre 2015
    Gary Sands and Mark Skidmore

    In December 2014, the City of Detroit emerged from bankruptcy with a plan that cut $7 billion from the city’s $18 billion debt load. Although the causes of the bankruptcy were complex, a...

  3. Use-Value Assessment of Rural Lands

    Time for Reform?
    Enfoques en políticas de suelo
    Noviembre 2015

    Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...

  4. Rethinking Property Tax Incentives for Business

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

    The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an...

  5. Payments in Lieu of Taxes

    Balancing Municipal and Nonprofit Interests
    Enfoques en políticas de suelo
    Noviembre 2010

    Charitable nonprofit organizations, including private universities, nonprofit hospitals, museums, soup kitchens, churches, and retirement homes, are exempt from property taxation in all 50 states. At...

  6. Assessing the Theory and Practice of Land Value Taxation

    Enfoques en políticas de suelo
    Febrero 2010

    The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the...

  7. 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

    Property tax circuit breakers can be used to increase tax equity by reducing the most onerous property tax burdens as measured in relation to income. This is particularly important for households at...

  8. 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...

  9. The Property Tax-School Funding Dilemma

    Enfoques en políticas de suelo
    Diciembre 2007

    Property taxation and school funding are closely linked in the United States, with nearly half of all property tax revenue used for public elementary and secondary education. There is an active...

  10. Reinventing Conservation Easements

    A Critical Examination and Ideas for Reform
    Enfoques en políticas de suelo
    Septiembre 2005
    Jeff Pidot

    Conservation easements represent one of the most rapid trends in land conservation. Beyond tax credits, tax deductions, and other public subsidies that provide financial incentive for landowners to...

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