As Real Estate Booms, Can Texas Offer Property Tax Relief?Revista Land LinesMarzo 2019By Will Jason, March 19, 2019
As property tax bills rise, Texas is looking to provide relief without hurting public services.
Integrating Water Efficiency into Land Use Planning in the Interior West: A Guidebook for Local PlannersRevista Land LinesEnero 2019By Emma Zehner, January 9, 2019
Las Vegas residents receive $3 for every square foot of grass they replace with drought-tolerant landscaping. In Morro Bay, California, developers must retrofit existing housing stock to save twice...
Social Contract in CrisisDocumentos de trabajoOctubre 2014James Alm, Timothy R. Hodge, Gary Sands, and Mark Skidmore
As the country reemerges from the real estate crisis, the City of Detroit, Michigan continues to struggle, and is currently in the midst of bankruptcy proceedings. Falling property values have led to...
Documentos de trabajoSeptiembre 2014Jon Sonstelie
Because of limitations on property tax revenue, many local governments in California levy a parcel tax. Like the property tax, a parcel tax is imposed on parcels of real property. Unlike the property...
What Can We Learn from the Pennsylvania Experience?Documentos de trabajoJulio 2014Zhou Yang
This paper empirically investigates the effects of the two-rate (split-rate) property taxation on the capital intensity of land development in Pennsylvania. This study makes the first attempt to...
Documentos de trabajoJunio 2014Richard Almy
This report is a global compendium of significant features of systems for recurrently taxing land and buildings. It is based on works in English, many of which were published by the Lincoln Institute...
State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is...
How the Quest for Land Value Created the American School SystemPonenciasMayo 2014
This paper by William A. Fischel is an economic history of K–12 education and the structure of school districts. As the second part of the title suggests, Fischel argues that land or property values...
This paper reviews the role of the property tax in funding K–12 education. At present, local and state governments each contribute a national average of 44 percent of the funds spent on public...
Documentos de trabajoEnero 1998Donald J. Reeb
The two rate form of the property tax, a tax in which buildings are taxed at a lower rate than land, is an existing form of the property tax proposed by Henry George. The two rate tax has been...