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  1. Payments in Lieu of Taxes by Nonprofits

    Which Nonprofits Make PILOTs and Which Localities Receive Them?
    Documentos de trabajo
    Septiembre 2012
    Adam H. Langley, Daphne A. Kenyon, and Patricia C. Bailin

    This report provides more information than was previously available in any single source on the individual nonprofits that make payments in lieu of taxes (PILOTs) and the localities which receive...

  2. Rethinking Property Tax Incentives for Business

    Enfoques en políticas de suelo
    Junio 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...

  3. Property Taxation and Current Use Assessment

    A Theoretical Note
    Documentos de trabajo
    Diciembre 2002
    Richard W. England and Robert D. Mohr

    This paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...

  4. Editing and Verifying Sales Disclosure Forms in Indiana

    A Primer
    Documentos de trabajo
    Enero 2002
    Jeff Wuensch, Frank Kelly, and Lana Bousman

    The sales disclosure form has evolved into an integral part of the real property assessment system in Indiana. Originally created in 1993 to study the fiscal impact of moving to a market-derived...

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