The Northern Ireland ExperienceDocumentos de trabajoNoviembre 2010William J. McCluskey and Nigel D. Woods
This paper reviews the strategic approach, the policy development and the implementation of a major reform to the residential property tax in Northern Ireland. This reform, the first in some 150...
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...
Revista Land LinesJulio 2010Morris A. Davis
We learn about the root causes of foreclosure by exploring how foreclosure rates vary across places and over time and examining two “triggers”—falling house prices and rising...
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...
Supporting Land Policy Research in Latin AmericaRevista Land LinesAbril 2010Gregory K. Ingram
To enhance the Lincoln Institute’s commitment to building research capacity on international land policy issues, the Program on Latin America and the Caribbean initiated an expanded effort in 2006 to...
The Case for Circuit BreakersRevista Land LinesAbril 2010
Property tax relief is a core function of state governments, and it can be made more fair and cost-effective by using a circuit breaker program to stop the property tax from exceeding a taxpayer...