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1. Improving Tax Increment Financing (TIF) for Economic Development

   Enfoques en políticas de suelo
   Septiembre 2018
   David 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...

2. 50-State Property Tax Comparison Study

   For Taxes Paid in 2017
   Otro
   Abril 2018
   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...

3. 50-State Property Tax Comparison Study

   For Taxes Paid in 2016
   Otro
   Junio 2017
   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. Evaluation of Real Property Tax Abatements in Franklin County, Ohio

   Otro
   Mayo 2017
   Daphne A. Kenyon, Adam H. Langley, Bethany P. Paquin, and Robert W. Wassmer

   Update: An extension to this analysis was published in Economic Development Quarterly in 2020. Online appendices for that article are available here. This document presents the results of an...

5. Detroit and the Property Tax

   Strategies to Improve Equity and Enhance Revenue
   Enfoques en políticas de suelo
   Noviembre 2015
   Gary Sands and Mark Skidmore

   This report outlines the problems underlying the erosion of Detroit's property tax base—a factor that contributed to the city's bankruptcy in 2013. It offers recommendations for reform...

6. Use-Value Assessment of Rural Lands

   Time for Reform?
   Enfoques en políticas de suelo
   Noviembre 2015
   John E. Anderson and Richard W. England

   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...

7. Rethinking Property Tax Incentives for Business

   Enfoques en políticas de suelo
   Junio 2012
   Daphne A. Kenyon, Adam H. Langley, and Bethany P. Paquin

   State and local governments use many types of property tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness,...

8. Payments in Lieu of Taxes

   Balancing Municipal and Nonprofit Interests
   Enfoques en políticas de suelo
   Noviembre 2010
   Daphne A. Kenyon and Adam H. Langley

   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...

9. Assessing the Theory and Practice of Land Value Taxation

   Enfoques en políticas de suelo
   Febrero 2010
   Richard F. Dye and Richard W. England

   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...

10. Property Tax Circuit Breakers

    Fair and Cost-Effective Relief for Taxpayers
    Enfoques en políticas de suelo
    Mayo 2009
    John H. Bowman, Daphne A. Kenyon, Adam Langley and Bethany P. Paquin

    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...