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  1. Land Lines, January/April 2021

    Revista Land Lines
    Enero 2021
    Edited by Katharine Wroth

    This special double issue of Land Lines commemorates the 75th anniversary of the Lincoln Institute of Land Policy, chronicling the organization’s history and exploring how land can serve as a...

  2. Making A Good Tax Better

    From Assessment to Collection, Three Places That Built Stronger Property Tax Systems
    Revista Land Lines
    Enero 2021
    By Liz Farmer, January 12, 2021

    What does the property tax look like when it works well, and how can municipalities improve the way they assess properties, collect taxes, and communicate about this essential financial instrument?...

  3. City Tech

    How the Lincoln Institute Helped Bring Property Taxes into the Computer Age
    Revista Land Lines
    Enero 2021
    By Will Jason, January 12, 2021

    In the early 1970s, the property tax was one of America’s favorite villains. Homeowners had seen their tax bills soar to new heights. Stories of corrupt assessors filled the news. And policy makers...

  4. 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...

  5. 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...

  6. 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...

  7. 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,...

  8. Tax Battles

    Cities Seek Higher Payments in Lieu of Taxes from Nonprofits
    Revista Land Lines
    Marzo 2020
    By Liz Farmer, March 4, 2020

    At a recent rally in front of Baltimore City Hall, activists sang, chanted, and otherwise voiced their view that the city’s major nonprofit institutions weren’t “paying their fair share” of property...

  9. El declive de los centros comerciales en Estados Unidos

    Cómo sortean los municipios los cambios en el panorama de las tiendas minoristas
    Revista Land Lines
    Febrero 2020
    Por Gregory Scruggs

    Durante décadas, los centros comerciales fueron una gran fuente de renta local por impuestos a la propiedad y a la venta. Pero ahora están perdiendo inquilinos y los medios anuncian un...

  10. 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...

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