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1. Public Finance

   Amid Falling Revenues, Some Cities Turn to the Property Tax
   Revista Land Lines
   Diciembre 2020
   By Liz Farmer, December 10, 2020

   As most major cities grapple with lost revenue due to the pandemic, some are turning toward the property tax as a way of filling the gap. Perhaps nowhere has this decision been more controversial...

2. Land Lines, Enero 2020

   Revista Land Lines
   Enero 2020
   Editado por Katharine Wroth

   En este número, exploramos la eliminación de la zonificación unifamiliar en Minneapolis, el potencial de financiar la infraestructura verde mediante captura de valor, el impacto...

3. 50-State Property Tax Comparison Study

   For Taxes Paid in 2018
   Otro
   Junio 2019
   Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

   View the latest version of the Property Tax Comparison Study. As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal...

4. Uneven Impacts

   The Pandemic, The Property Tax, and Municipal Recovery
   Revista Land Lines
   Junio 2020
   By Liz Farmer, June 16, 2020

   Local governments are still learning what the COVID-19 crisis will mean for their revenues over the next year. In large part, the answer will depend on what part of the economy they rely on for their...

5. Property Tax

   Fifty-State Study Shows Property Tax Inequities from Assessment Limits Continue to Grow
   Revista Land Lines
   Junio 2020
   By Will Jason, June 10, 2020

   In states with property tax assessment limits, disparities in tax bills between new and longtime homeowners continued to grow, according to the annual 50-State Property Tax Comparison Study by the...

6. Property Tax

   Detroit Tries New Approaches to Tax Assessment and Collection
   Revista Land Lines
   Abril 2020
   By Liz Farmer, April 2, 2020

   Like many U.S. cities, Detroit suffered a housing collapse during the Great Recession. The crisis delivered a serious blow to the city’s already struggling revenue stream. Unlike other cities,...

7. Payments in Lieu of Taxes by Nonprofits

   Case Studies
   Otro
   Julio 2011
   Daphne A. Kenyon, Ph.D. and Adam H. Langley

   This article was originally published in State Tax Notes, a journal by Tax Analysts, July 18, 2011. Payments in lieu of taxes (PILOTs) are voluntary payments made by tax-exempt nonprofits as a...

8. The Variety of Property Tax Limits

   Goals, Consequences, and Alternatives
   Otro
   Noviembre 2007
   Joan M. Youngman

   This article was originally published in State Tax Notes, a journal by Tax Analysts, on November 19, 2007. It is not surprising that the property tax gives rise to many efforts to limit tax...

9. Taxing and Untaxing Land

   Current Use Assessment of Farmland
   Otro
   Septiembre 2005
   Joan M. Youngman

   This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...

10. 2021 C. Lowell Harriss Dissertation Fellowship Program

    Graduate Student Fellowship
    Oportunidades de becas de posgrado
    Enero 2021

    The C. Lowell Harriss Dissertation Fellowship Program assists PhD students, primarily at U.S. universities, whose research complements the Lincoln Institute's interests in land and tax policy.