Revista Land LinesJulio 2016
This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It...
The Bill That Would Eliminate School Property Tax in PennsylvaniaRevista Land LinesAbril 2016By Denise-Marie Ordway
Legislation that would eliminate the school property tax in Pennsylvania failed to pass by just one vote in the state Senate last fall. And proponents are not giving up, despite opposition from...
Revista Land LinesFebrero 2016
Some of the most significant policy discussions concerning the property tax do not deal with the tax itself, but rather with the use of its revenue to support local public schools. This excerpt from...
New Logo, New Commitment to ImpactRevista Land LinesFebrero 2016
Back in the Bronze Age, when I was a graduate student, the American Economics Association invited me to present a paper at their annual meeting. At the time, being a nonconformist, I was struggling...
PILOTs in PerspectiveRevista Land LinesOctubre 2010Gregory K. Ingram
Nonprofit organizations operated for charitable purposes in the United States are exempt from most taxes, including investment income, sales, and property taxes. They benefit from the tax deductions...
Revista Land LinesOctubre 2010Kim Rueben and Serena Lei
While the housing market and the economy are closely intertwined, the severe drop in state tax revenues can largely be attributed to the broader economic downturn, not the housing crisis specifically.
Revista Land LinesOctubre 2010Edited by Ann LeRoyer
This issue highlights U.S. foreclosure rate comparisons between standard market-rate residences and homes owned by land trusts; the effects of the national housing crisis on state and local...
Revista Land LinesJulio 2010Joseph C. Small and Joan Youngman
Over the past 30 years, the Lincoln Institute has sponsored the annual National Conference of State Tax Judges as a means of improving land-related tax policy as applied and interpreted by...
Daniel P. McMillenRevista Land LinesJulio 2010
Daniel McMillen has a joint appointment in the Department of Economics and the Institute of Government and Public Affairs at the University of Illinois. He is also a visiting fellow in the Department...
Revista Land LinesJulio 2010Edited by Ann LeRoyer
This issue provides various reflections on the U.S. foreclosure crisis of the mid-2000s; an analysis of housing reform and homeowner security in Buenos Aires, Argentina; and an overview of the...