Enfoques en políticas de sueloSeptiembre 2018David Merriman
“This report will be the ‘go-to’ resource for public policy practitioners, municipal officials, and worldwide local development officers for two reasons. First, it is written by a...
Data VisualizationVisualización de datosFebrero 2018
This data visualization tool allows users to compare a wide range of property tax statistics and key features of each state’s tax system. The companion narratives provide valuable context on the history of property tax systems and recent developments.
Strategies to Improve Equity and Enhance RevenueEnfoques en políticas de sueloNoviembre 2015Gary Sands and Mark Skidmore
This report outlines the problems underlying the erosion of Detroit's property tax base—a factor that contirbuted to the city's bankruptcy in 2013. It offers recommendations for reform...
Time for Reform?Enfoques en políticas de sueloNoviembre 2015
Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...
Enfoques en políticas de sueloJunio 2012
State and local governments use many types of peroperty tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness...
Balancing Municipal and Nonprofit InterestsEnfoques en políticas de sueloNoviembre 2010
Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines...
Enfoques en políticas de sueloFebrero 2010
Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...
Fair and Cost-Effective Relief for TaxpayersEnfoques en políticas de sueloMayo 2009
This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and...
Lessons from Thirty Years of ExperienceEnfoques en políticas de sueloJunio 2008Mark Haveman and Terri A. Sexton
During the 30 years since California adopted its groundbreaking tax limitation measure known as Proposition 13, pressure has persisted for states to adopt various forms of property tax relief. These...
Enfoques en políticas de sueloDiciembre 2007
This report seeks to correct common misconceptions surrounding the practice of relying on the proprety tax to fund public schools. Through a comprehensive review of research and seven case studies,...