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  1. Estimating Agricultural Use Value for Property Tax Purposes

    How do State Programs Assess Use Value?
    Documentos de trabajo
    Diciembre 2011

    All fifty states in the United States provide property tax preferences for agricultural land via some form of use-value assessment. By this assessment approach agricultural land is valued in its...

  2. Strengthening the Local Property Tax

    The Need for a Property Tax Expenditure Budget
    Documentos de trabajo
    Agosto 2011
    Katrina D. Connolly and Michael E. Bell

    The property tax is the most important source of local revenue. But while it is widely believed to be fair, efficient, and simple to administer, in practice it has begun to drift from these ideals....

  3. Revenue Diversification and the Financing of Large American Central Cities

    Documentos de trabajo
    Agosto 2011

    The housing crisis and the Great Recession have placed tremendous fiscal pressure on the nation’s central cities. Cuts in state government fiscal assistance to their local governments, plus...

  4. Payments in Lieu of Taxes by Nonprofits

    Case Studies
    Otro
    Julio 2011
    Daphne A. Kenyon, Ph.D. and Adam H. Langley

    This article was originally published in State Tax Notes, a journal by Tax Analysts, July 18, 2011. Payments in lieu of taxes (PILOTs) are voluntary payments made by tax-exempt nonprofits as a...

  5. Perfil académico

    Sally Powers
    Revista Land Lines
    Julio 2011
  6. Faculty Profile

    Sally Powers
    Revista Land Lines
    Julio 2011

    Sally Powers has been a visiting fellow in the Department of Valuation and Taxation at the Lincoln Institute of Land Policy since 2009. She was director of assessment for the City of Cambridge for...

  7. TIF at a Turning Point

    Defining Debt Down
    Documentos de trabajo
    Mayo 2011

    Tax increment financing (TIF) is the most important fiscal instrument for local development initiatives in this country. However, in many cases its growth has been accompanied by “moral hazard...

  8. The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits

    Revista Land Lines
    Abril 2011

    PILOTs are voluntary payments made by tax-exempt nonprofits as a substitute for property taxes, but their revenue potential varies across municipalities because of large differences in the impact of...

  9. Betterment Levy in Colombia

    Relevance, Procedures, and Social Acceptability
    Revista Land Lines
    Abril 2011

    The betterment levy or special assessment (as it is known in the United States) is a “compulsory charge imposed by a government on the owners of a selected group of properties to defray, in whole or...

  10. Faculty Profile

    Weidong Qu
    Revista Land Lines
    Abril 2011

    Weidong Qu is a research fellow at the Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing, and an associate professor in the Department of Land and Real...

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