Fifty-State Study Details Growing Tax Breaks for Longtime HomeownersRevista Land LinesJunio 2019By Will Jason, June 25, 2019
In states with property tax assessment limits, tax breaks for longtime homeowners are growing at the expense of new homeowners, a new study shows.
For Taxes Paid in 2018OtroJunio 2019Lincoln 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...
Let's Talk TIFRevista Land LinesMayo 2019By Anthony Flint, May 28, 2019
Tax increment financing is one of the most widely used—and least understood—public finance mechanisms in the U.S. today. David Merriman, one of the foremost experts on TIF, talks about what communities and states can do to avoid the pitfalls.
Documentos de trabajoAbril 2019Moses Gates
This working paper sets forth the recent history and current structure of New York City’s residential property tax system, as well as large-scale inequities, possible points of needed reform,...
Evidence from MarylandDocumentos de trabajoMarzo 2019Andrew T. Hayashi
Property taxes are often credited for stabilizing local government revenues during contractions, but this revenue stabilization can have destabilizing effects on households. In this paper I explore...
Designing Land Value Capture Tools in the Context of Complex Tenurial and Deficient Land Use Regulatory Regimes in Accra, GhanaDocumentos de trabajoMarzo 2019Samuel Banleman Biitir
Rapid urbanization has increased the demand for urban infrastructure services. Municipalities have attempted to finance infrastructure services with value capture instruments. The paper highlights...
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.
An Empirical Analysis of the Incentives from Informal Settlements’ Upgrading Programs on Urban InformalityDocumentos de trabajoMarzo 2019Cynthia Goytia and Guadalupe Dorna
This paper has two different aims. First, we investigate the effects of informal settlements upgrading programs through a systematic review synthesizing the information provided by evaluations of...
Resúmenes de políticas públicasFebrero 2019David Merriman
Tax increment financing (TIF) is a popular economic development tool across the United States, but it often falls short of its promise to revitalize struggling neighborhoods. In this four-page Policy...
Documentos de trabajoEnero 2019Andrew Reschovsky
Statistics on the share of total government tax revenue raised by local governments provide an incomplete picture of local government taxing power. If higher level governments define the local tax...