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1. The Adoption and Repeal of the Two Rate Property Tax in Amsterdam, New York

   Documentos de trabajo
   Enero 1998
   Donald 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...

2. Measuring Use Value Assessment Tax Expenditures

   Documentos de trabajo
   Enero 1998
   John E. Anderson

   Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...

3. School Finance Litigation and Property Tax Revolts

   How Undermining Local Control Turns Voters Away
   Documentos de trabajo
   Enero 1998
   William A. Fischel

   The use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...

4. Land Value Taxation in Indiana

   Challenges and Issues
   Documentos de trabajo
   Enero 2000
   Jeff Wuensch, Frank Kelly, and Thomas Hamilton

   In 1998, the Indiana State Supreme Court ruled that the state’s real estate manual violated the state constitution because it was too subjective, lacked meaningful reference to property wealth...

5. Equity and Fairness Within Ad Valorem Real Property Taxes

   Documentos de trabajo
   Junio 2000
   Frances Plimmer, William J. McCluskey, and Owen Connellan

   This working paper reports on inequitable and unfair aspects in the extant design and operation of domestic property taxation systems in the United Kingdom. It examines previous attempts in property...

6. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

   Documentos de trabajo
   Septiembre 2001
   David Brunori and Jennifer Carr

   This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...

7. The Impact of Property Taxes and Property Tax Classification on Business Activity

   Documentos de trabajo
   Enero 1999
   Richard F. Dye, Therese McGuire, and David Merriman

   We investigate the extent to which Chicago’s unusual system of property taxation, whereby commercial and industrial property is “classified” and assessed at a higher rate in Cook...

8. Improving the Accuracy of Downtown Land Assessments

   Documentos de trabajo
   Noviembre 1999
   Richard Ashley, Florenz Plassmann, and Nicolaus Tideman

   A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...

9. A Politician’s Appraisal of Property Taxation

   Israel’s Experience with the Arnona
   Documentos de trabajo
   Septiembre 1999
   Dan Darin

   Throughout the world, governments are searching for better taxation systems than those we are familiar with to finance the activities of local authorities. Every known local taxation system includes...

10. Public Values and Conservation Land

    A Case Study of the Norumbega Project, Weston, MA
    Documentos de trabajo
    Septiembre 1999
    Charles J. Fausold

    This paper explores public values and attitudes toward conservation land by tracing the history of a proposed conversion of town conservation land to water supply purposes in Weston, Massachusetts....