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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. Land Value Taxation in South Korea

    Documentos de trabajo
    Abril 2001
    Younghoon Ro

    This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...

  8. 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...

  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. 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...

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