PILOTs in PerspectiveRevista Land LinesOctubre 2010Gregory 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...
Revista Land LinesOctubre 2010Kim 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.
Revista Land LinesOctubre 2010Edited 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...
Revista Land LinesJulio 2010Joseph 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...
Daniel P. McMillenRevista Land LinesJulio 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...
Revista Land LinesJulio 2010Edited 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...
The Case for Circuit BreakersRevista Land LinesAbril 2010
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...
Improving Access to Land and Tax DataRevista Land LinesEnero 2010Gregory K. Ingram
A major tragedy of empirical work is the low ratio of analysis to data, in part due to the lack of publicly available datasets. Many data collectors are reluctant to share data with other researchers...
Revista Land LinesEnero 2010
Despite its noteworthy accomplishments, China is facing critical land policy issues that will determine the direction of its future: property rights; property tax implementation; farmland...
Revista Land LinesEnero 2010Edited by Ann LeRoyer
This issue highlights the expansion of the Lincoln Institute’s China Program to address land policy and urban development matters; the effect of the mid-2000s economic crisis on housing and...