18 resultados ordenados por


  1. A Good Tax

    Legal and Policy Issues for the Property Tax in the United States
    Marzo 2016

    The property tax has great strengths, particularly as an independent source of nearly half of all general revenue for local governments. However, it is undermined by inaccurate valuations,...

  2. 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...

  3. 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...

  4. 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...

  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. 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...

  7. Implementing Value Capture in Latin America

    Policies and Tools for Urban Development
    Enfoques en políticas de suelo
    Junio 2013

    Urbanization in Latin America is associated with strong pressure for the supply of serviced land, resulting in significant changes in land values that are distributed unequally among landowners and...

  8. Payments in Lieu of Taxes by Nonprofits

    Which Nonprofits Make PILOTs and Which Localities Receive Them?
    Documentos de trabajo
    Septiembre 2012
    Adam H. Langley, Daphne A. Kenyon, and Patricia C. Bailin

    This report provides more information than was previously available in any single source on the individual nonprofits that make payments in lieu of taxes (PILOTs) and the localities which receive...

  9. Mapping Property Taxes in Africa

    Revista Land Lines
    Julio 2009

    Africa’s enormous challenges and equally great potential have led to intense international debate over how best to assist its citizens. According to the United Nations Educational, Scientific and...

  10. 50-State Property Tax Comparison Study

    Abril 2015
    Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

    The annual 50-state property tax comparison study, a partnership of the Lincoln Institute of Land Policy and the Minnesota Center for Fiscal Excellence, reports on relative property tax burdens...


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