Revista Land LinesNoviembre 2022By Allison Ehrich Bernstein, November 15, 2022
Local property taxes and state aid each have flaws, but a thoughtful combination of these two revenue sources is the most effective recipe for funding a high-quality K–12 education for all...
Revista Land LinesSeptiembre 2022By Will Jason, September 14, 2022
As cities and towns seek funding for transportation, parks, affordable housing, and other public goods, they often overlook one of their most valuable assets—land. A new Policy Focus Report from the Lincoln Institute of Land Policy shows how local governm
New Book "Property Tax in Asia" Provides the First Comprehensive Analysis of the Property Tax Across the World’s Largest ContinentRevista Land LinesSeptiembre 2022By Will Jason, September 7, 2022
The property tax has great potential as a source of local government revenue in Asia, but its implementation has been uneven. The Lincoln Institute’s new book Property Tax in Asia: Policy and Practice provides the first comprehensive analysis of how this
An Analysis of AVM Use, Acceptance, and Barriers to More Widespread ImplementationDocumentos de trabajoJulio 2022Paul Bidanset and Ronald Rakow
Accurate and consistent assessments are critical components of an equitable property tax system. Automated valuation models (AVMs) are programmed statistical and mathematical models used to estimate...
Revista Land LinesJulio 2022By Will Jason, July 13, 2022.
Produced annually. the 50-State Property Tax Comparison Study provides the nation’s most comprehensive analysis of local property tax rates by calculating the effective tax rate—the tax paid as a percentage of market value—for 74 large U.S. cities and a r
Revista Land LinesJulio 2022By Lincoln Institute Staff, July 5, 2022.
The Global Compendium of Land Value Capture Policies published by the OECD and the Lincoln Institute of Land Policy is the most comprehensive profile of land value capture published to date.
Findings and RecommendationsOtroAbril 2022John E. Anderson and Nick Allen
Collecting more taxes on fewer properties has created significant challenges for residents and investors in Detroit. This study covers subjects of central importance to the City of Detroit: tax delinquency, business formation, and property value effects.
Documentos de trabajoNoviembre 2021Daphne Kenyon and Semida Munteanu
Between 1989 and 2018, while national reliance on local property taxation to fund K-12 education remained quite stable, 24 states increased reliance on the local property tax, while 25 states...
What Everybody Needs to KnowDocumentos de trabajoSeptiembre 2021Ronald C. Fisher
The property tax is the largest single source of revenue under the control of state or local governments in the United States. Property taxes provide a fundamental fiscal foundation for all types of...
Is France’s Fair-Share SRU Law a Model for U.S. Metropolitan Areas?Documentos de trabajoSeptiembre 2021Yonah Freemark
In 2000, France’s legislature passed the Loi relative à la Solidarité et au renouvellement urbains (SRU) law, a housing affordability requirement for many municipalities across...