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1. Property Taxation and Current Use Assessment

   A Theoretical Note
   Documentos de trabajo
   Diciembre 2002
   Richard W. England and Robert D. Mohr

   This paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...

2. Preparing to Pilot Land Value Taxation in Britain

   Documentos de trabajo
   Enero 2002
   Anthony Vickers

   This was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...

3. Rethinking the Administrative Structure of Indiana’s Property Tax System

   Documentos de trabajo
   Enero 2002
   Jeff Wuensch and Frank Kelly

   Since the 1998 landmark decision by the Indiana State Supreme Court overturning the state’s assessment manuals, several significant steps have been taken by the state to meet the constitutional...

4. Editing and Verifying Sales Disclosure Forms in Indiana

   A Primer
   Documentos de trabajo
   Enero 2002
   Jeff Wuensch, Frank Kelly, and Lana Bousman

   The sales disclosure form has evolved into an integral part of the real property assessment system in Indiana. Originally created in 1993 to study the fiscal impact of moving to a market-derived...

5. Current Value Assessment in the Greater Toronto Area

   Impacts and Policy Implications
   Documentos de trabajo
   Diciembre 2001
   David P. Amborski and James H. Mars

   The political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...

6. Valuing Land and Improvements

   State Laws and Local Government Practices
   Documentos de trabajo
   Julio 2002
   David Brunori and Jennifer Carr

   This project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...

7. 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...

8. 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...

9. 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...

10. 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...