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  1. Valuación y tributación de propiedades emblemáticas

    Una perspectiva del Reino Unido
    Revista Land Lines
    Abril 2013
    William McCluskey and David Tretton

    En la mayoría de los países, las propiedades del gobierno no se encuentran sujetas al impuesto sobre la propiedad. Sin embargo, el Reino Unido ha comenzado a aplicar tasas simbó...

  2. Valuing and Taxing Iconic Properties

    A Perspective from the United Kingdom
    Revista Land Lines
    Abril 2013
    William McCluskey and David Tretton

    In most countries, government property is not liable for property taxes, but the United Kingdom has started charging Crown properties notional rents to help meet the cost of local services.

  3. Payments in Lieu of Taxes

    The Boston Experience
    Revista Land Lines
    Enero 2013
    Ronald W. Rakow

    Since 2008, Boston has developed and implemented a new approach to collecting payments in lieu of property taxes (PILOTs) from its many nonprofit hospitals, universities, and museums. The program...

  4. Pagos en lugar de impuestos

    La experiencia de Boston
    Revista Land Lines
    Enero 2013
    Ronald W. Rakow

    Desde 2008, Boston ha desarrollado e implementado un nuevo método para recaudar pagos en lugar del impuesto a la propiedad (PILOT) de los múltiples hospitales, universidades y museos...

  5. Perfil académico

    Sally Powers
    Revista Land Lines
    Julio 2011
  6. Faculty Profile

    Sally Powers
    Revista Land Lines
    Julio 2011

    Sally Powers has been a visiting fellow in the Department of Valuation and Taxation at the Lincoln Institute of Land Policy since 2009. She was director of assessment for the City of Cambridge for...

  7. The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits

    Revista Land Lines
    Abril 2011

    PILOTs are voluntary payments made by tax-exempt nonprofits as a substitute for property taxes, but their revenue potential varies across municipalities because of large differences in the impact of...

  8. Betterment Levy in Colombia

    Relevance, Procedures, and Social Acceptability
    Revista Land Lines
    Abril 2011

    The betterment levy or special assessment (as it is known in the United States) is a “compulsory charge imposed by a government on the owners of a selected group of properties to defray, in whole or...

  9. Faculty Profile

    Weidong Qu
    Revista Land Lines
    Abril 2011

    Weidong Qu is a research fellow at the Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing, and an associate professor in the Department of Land and Real...

  10. Land Lines, April 2011

    Revista Land Lines
    Abril 2011
    Edited by Ann LeRoyer

    This issue looks at the performance of a special assessment tax used to finance urban development in Colombia; varied results of payments in lieu of taxes (PILOTs) across U.S. municipalities; and the...

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