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  1. Property Tax Reform

    The Northern Ireland Experience
    Documentos de trabajo
    Noviembre 2010
    William 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...

  2. Report from the President

    PILOTs in Perspective
    Revista Land Lines
    Octubre 2010
    Gregory 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...

  3. What the Housing Crisis Means for State and Local Governments

    Revista Land Lines
    Octubre 2010
    Kim 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.

  4. Land Lines, October 2010

    Revista Land Lines
    Octubre 2010
    Edited 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...

  5. Thirty Years of Judicial Education on Property Tax Issues

    Revista Land Lines
    Julio 2010
    Joseph 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...

  6. Reflections on the Foreclosure Crisis

    Revista Land Lines
    Julio 2010
    Morris 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...

  7. Faculty Profile

    Daniel P. McMillen
    Revista Land Lines
    Julio 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...

  8. Land Lines, July 2010

    Revista Land Lines
    Julio 2010
    Edited 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...

  9. Report from the President

    Supporting Land Policy Research in Latin America
    Revista Land Lines
    Abril 2010
    Gregory 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...

  10. Property Tax Relief

    The Case for Circuit Breakers
    Revista Land Lines
    Abril 2010
    Daphne A. Kenyon, Adam H. Langley, and Bethany P. Paquin

    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...

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