Topic: Public Finance

Course

Financiación Urbana y Políticas de Suelo

April 10, 2024 - April 13, 2024

Offered in Spanish


El curso de Financiación Urbana y Políticas de Suelo examina las alternativas que ofrecen la gestión del suelo y la movilización de plusvalías para atender algunos de los principales desafíos que enfrentan los gobiernos subnacionales, como son la financiación de infraestructuras de movilidad y la provisión de vivienda asequible. Se centra en la experiencia colombiana analizada en el contexto de América Latina, y combina la discusión de aspectos conceptuales interdisciplinarios con la revisión de experiencias y casos de estudio.

El curso, además, promueve espacios de debate, análisis comparativos, aproximaciones al enfoque de desarrollo urbano orientado al transporte sostenible (DOT), y ejercicios de medición de las plusvalías y sus posibilidades de movilización, al tiempo que analiza los principales instrumentos de planificación y gestión en el marco de la financiación basada en el valor del suelo que han sido aplicados en Colombia. En el último día del curso se realizará una visita técnica para observar proyectos de movilidad, gestión del suelo, y vivienda de interés social en la ciudad de Bogotá.

Relevancia 

Las ciudades de América Latina y el Caribe enfrentan grandes desafíos para orientar y financiar sus procesos de desarrollo urbano, ante los cuales la planeación territorial y el fortalecimiento de fuentes de financiación basada en el valor del suelo ameritan especial atención y consideración.

Colombia es uno de los países en la región que cuenta con marcos legales que proporcionan una base para la implementación de instrumentos de gestión y financiación base suelo. La experiencia colombiana permite identificar y evaluar avances, aprendizajes y alternativas para aportar a la discusión sobre el uso de estos instrumentos en América Latina. El curso aborda el potencial de los instrumentos en relación con dos aspectos específicos: la movilidad y el acceso a vivienda asequible, en el marco de la planeación territorial en Colombia.

Detalles de la convocatoria


Details

Date
April 10, 2024 - April 13, 2024
Application Period
January 9, 2024 - February 11, 2024
Selection Notification Date
February 21, 2024 at 11:59 PM
Language
Spanish
Educational Credit Type
Lincoln Institute certificate

Keywords

Climate Mitigation, Environment, Housing, Land Market Regulation, Land Use, Land Use Planning, Land Value, Land Value Taxation, Legal Issues, Local Government, Municipal Fiscal Health, Planning, Public Finance, Public Policy, Transport Oriented Development, Transportation, Urban, Urban Development

Fellowships

2024 Lincoln Institute Scholars Program

Registration Deadline: March 8, 2024 at 11:59 PM

This program provides an opportunity for recent PhDs (one to two years post-graduate) specializing in public finance or urban economics to work with senior academics.

Lincoln Institute Scholars will be invited to the institute for a program on April 18–20, 2024, that will include:

• presentations by a panel of journal editors on the academic publication process;

• a workshop in which senior scholars comment on draft papers written by the Lincoln Institute Scholars;

• an opportunity for the Lincoln Institute Scholars to present their research; and

• a seminar in which leading scholars in public finance and urban economics present their latest research.

For information on previous Lincoln Scholars, please visit Lincoln Scholars Program Alumni.


Details

Registration Deadline
March 8, 2024 at 11:59 PM

Downloads


Keywords

Economics, Property Taxation, Public Finance

Land Wise
Announcement

Accelerating Community Investment Launches Second Community of Practice

By Kristina McGeehan, November 28, 2023

 

The Lincoln Institute of Land Policy launched the second round of the Accelerating Community Investment initiative’s Community of Practice (ACI CoP) in November, kicking off with a convening in Sante Fe, New Mexico. ACI improves the practice of public finance by creating opportunities for public development, housing, and infrastructure finance agencies to engage in skill building and peer learning with philanthropies, mission-aligned investors, and the broader capital markets, with the goal of increasing investment and its impact on communities across the nation. 

Through this initiative, the Lincoln Institute connects participants in local community investment ecosystems to each other and their peers elsewhere—helping to form partnerships that create new, community-led investments in underserved places and people. The ACI CoP, first launched in 2021 with approximately 40 agencies and institutions from 14 states, has expanded to 100 participants now representing 18 states across the country. 

“My team’s participation in the Lincoln Institute’s ACI CoP over the past three years has been transformational,” said Laura N. Brunner, president and CEO of the Port of Greater Cincinnati Development Authority. “It is difficult to say whether the education or the relationship building has been more impactful, because both far exceeded our expectations. The technical content contributes to our ability to move from ‘good to great,’ and the friendships and perspectives of fellow members allow us to benchmark ourselves against others and enjoy the comfort of safe spaces to learn.” 

ACI seeks to increase the availability of capital in the right places, at the right times, and for the right purposes. The initiative includes field research, a national CoP focused on peer learning and skill development, and technical assistance and support for participants to develop and deploy impactful mission-aligned investment opportunities. These opportunities create a more fertile environment for investment in community and economic development, housing, and more, for the benefit of residents and communities.  

“Our work in ACI, focusing on deepening the skills of public finance practitioners and creating connections with values-aligned impact capital holders, is helping to drive new investments that improve the quality of life in underserved communities across the country,” said Robert J. “R.J.” McGrail, senior fellow at the Lincoln Institute and initiative director for ACI. “These public finance leaders not only have the capacity to tap large pools of capital and leverage public funding, but they can also help impact-minded and values-aligned investors channel new capital to communities where it will create deeper impact.” 

“Over the last few years in the Accelerating Community Investment initiative, we’ve seen the benefits of bringing together new civic coalitions to tackle local problems,” said George W. McCarthy, president and CEO of the Lincoln Institute. “Whether we’re trying to meet the challenge of supplying adequate affordable shelter to residents, preparing to support a low- or no-carbon fleet, or adapting our cities to endure the climate crisis, we need unprecedented multisectoral cooperation to deploy unprecedented volumes of financial and human resources. When the public, private, and civic sectors bring their respective knowledge, discipline, and creativity together, the results can be magical.”   

More information about ACI and a complete list of CoP participants can be found on the Lincoln Institute’s website


Kristina McGeehan is director of communications at the Lincoln Institute of Land Policy.

Overview

A component of the Significant Features of the Property Tax® database, this State-by-State Property Tax at a Glance Visualization Tool features narratives and data on property tax systems in each of the 50 states and the District of Columbia. An interactive map allows users to easily view and compare key property tax statistics among states. Companion tables and charts display numerical values for key property tax system variables for each state, DC, and the U.S.

Use the Tool
The Visualization Tool

Use the interactive map and companion narratives to understand the context of each state’s property tax system and compare key statistics, with companion tables and charts providing detailed data for each state and the U.S. overall.

Use the Map

Property Tax Database

Explore key aspects of the property tax system in each of the 50 states and The District of Columbia, including data and definitions related to tax structure, rates, assessments, relief programs, and more.

Access the Database

Government Finance Data

This section reports data which put the property tax in the overall context of state and local finances. The tables display data for state and local governments combined, and for state and local governments separately. For each year and each type of government, tables show data for each revenue source in nominal dollars, as a share of all revenues, per capita, and as a percent of personal income.

Download the Tables

Publications and Resources

Explore a variety of publications and resources designed to promote understanding of how the property tax works, its importance as a revenue source for local governments and school districts, and variation in property tax policies across the United States.

A Good Tax

Book

Land Value Taxation, Local Government, Property Tax, Public Finance, Valuation

Property Tax Relief for Homeowners

Policy Focus Report

Housing, Property Tax

50-State Property Tax Comparison Study

Data Publication

Property Tax, Public Finance

Property Tax Assessment Limits

Policy Focus Report

Economic Development, Property Tax, Public Finance, Valuation

Contributors

Project Coordinators

Bethany P. Paquin, Senior Research Analyst
Project Director
Lincoln Institute of Land Policy

Kim Rueben, Senior Advisor, Fiscal Systems
General Content Editor
Lincoln Institute of Land Policy

Yonhui Um, Senior Policy and Legal Analyst
General Content Editor
Lincoln Institute of Land Policy

Joan Youngman, Executive Director, Land and Fiscal Systems
General Content Editor
Lincoln Institute of Land Policy

Sydney Zelinka, Manager, Fiscal Systems
General Content Editor
Lincoln Institute of Land Policy

State Content Contributors

United States

Bethany P. Paquin
Lincoln Institute of Land Policy

Daphne A. Kenyon
Consultant

Yonhui Um
Lincoln Institute of Land Policy

Alabama

Ira W. Harvey
Consultant

Alaska

Daphne A. Kenyon
Consultant

Marty McGee
State of Alaska

Arizona

Jeffrey Chapman
Arizona State University (Emeritus)

Arkansas

Gary Ritter
Saint Louis University

California

Terri Sexton
California State University Sacramento

Colorado

Adam Langley
Lincoln Institute of Land Policy

Phyllis Resnic
Colorado State University

Connecticut

Jeffrey Cohen
University of Connecticut

Delaware

Eleanor D. Craig
University of Delaware (Emeritus)

District of Columbia

Michael Bell
George Washington University

Florida

Bethany P. Paquin
Lincoln Institute of Land Policy

Kurt Wenner
Florida Tax Watch

Georgia

Robert D. Buschman
Georgia State University

Hawaii

James Mak
University of Hawaii (Emeritus)

Idaho

Alan S. Dornfest
Idaho State Tax Commission

Illinois

Richard F. Dye
University of Illinois (Emeritus)

Indiana

Justin Ross
Indiana University Bloomington

Iowa

Phuong Nguyen-Hoang
University of Iowa

Kansas

W. Bartley Hildreth
Georgia State University

Kentucky

David Agrawal
University of Kentucky

Louisiana

Dan Teles
Urban Institute

Maine

Joel Johnson
Passerelle

Maryland

Ken Coriale
Towson University

Massachusetts

Jane Malme
Consultant

Michigan

Ronald C. Fisher
Michigan State University

Minnesota

Mark Haveman
Minnesota Center for Fiscal Excellence

Mississippi

Joseph “Dallas” Breen
Mississippi State University

Joe B. Young
Mississippi State University

Missouri

Brian Dabson
Consultant

Montana

Eric Dale
Montana Department of Revenue

Nebraska

John E. Anderson
University of Nebraska

Nevada

Mehmet S. Tosun
University of Nevada Reno

New Hampshire

Richard W. England
University of New Hampshire (Emeritus)

Daphne A. Kenyon
Consultant

Bethany P. Paquin
Lincoln Institute of Land Policy

New Jersey

Mark H. Pfeiffer
Rutgers University

New Mexico

Richard Anklam
New Mexico Tax Research Institute

New York

John M. Yinger
Syracuse University

North Carolina

Stephen Billings
University of Colorado Boulder

North Dakota

Rod Backman
Covenant Consulting Group

Ohio

Bree J. Lang
University of California, Santa Barbara

Oklahoma

Gregory Burge
University of Oklahoma

Oregon

Jonathan Rork
Reed College

Pennsylvania

Zhou Yang
Robert Morris University

Rhode Island

Ryan Mulcahey
Rhode Island Department of Environmental Management

South Carolina

Laura Ullrich
Indeed

South Dakota

Ray Ring
University of South Dakota (Emeritus)

Tennessee

Nathan Murray
Oak Ridge Associated Universities

Texas

Seth Giertz
University of Texas at Dallas

Utah

Gary Cornia
Brigham Young University

Vermont

Kieran Killeen
University of Vermont

Elizabeth Howes
Northeast Bank

Virginia

Andrew Hayashi
University of Virginia School of Law

Washington

Olha Krupa
Seattle University

West Virginia

Amanda Ross
University of Alabama

Wisconsin

Andrew Reschovsky
University of Wisconsin-Madison (Emeritus)

Wyoming

Bethany P. Paquin
Lincoln Institute of Land Policy

Buck McVeigh
Retired Economist

Overview

Accurate data on property taxation provide the critical foundation for sound governmental decision-making. The Lincoln Institute of Land Policy and the George Washington Institute of Public Policy joined in a partnership to provide information and support public policy concerning the property tax, probably the most controversial tax in the United States. The term “Significant Features” pays tribute to the work of the Advisory Commission on Intergovernmental Relations, which from 1959 to 1996 provided a wealth of research on the functioning of the federal system, particularly through its flagship publication, Significant Features of Fiscal Federalism. This online database presents data on the property tax in each of the 50 states and the District of Columbia.

Property Tax Database

Explore key aspects of the property tax system in each of the 50 states and The District of Columbia, including data and definitions related to tax structure, rates, assessments, relief programs, and more.

Access the Database

State-by-State Property Tax at a Glance

This State-by-State Property Tax at a Glance Visualization Tool features narratives and data on property tax systems in each of the 50 states and the District of Columbia. Use the interactive map to compare key statistics, with companion tables and charts providing detailed data for each state and the U.S. overall.

Use the Tool

Government Finance Data

This section reports data which put the property tax in the overall context of state and local finances. The tables display data for state and local governments combined, and for state and local governments separately. For each year and each type of government, tables show data for each revenue source in nominal dollars, as a share of all revenues, per capita, and as a percent of personal income.

Download the Tables

Publications and Resources

Explore a variety of publications and resources designed to promote understanding of how the property tax works, its importance as a revenue source for local governments and school districts, and variation in property tax policies across the United States.

Property Tax Relief for Homeowners

Policy Focus Report

Housing, Property Tax

50-State Property Tax Comparison Study

Data Publication

Property Tax, Public Finance

Rethinking Property Tax Incentives for Business

Policy Focus Report

City and Regional Planning, Economic Development, Infrastructure, Land Markets, Local Government, Property Tax, Public Finance, Urbanization, Valuation

Property Tax Assessment Limits

Policy Focus Report

Economic Development, Property Tax, Public Finance, Valuation

Research on Land Policy and Urban Development in Latin America and the Caribbean

Registration Deadline: January 15, 2024 at 11:59 PM

This RFP will open on November 15, 2023.

The Lincoln Institute of Land Policy invites proposals for original research on land policies and urban development in Latin America and the Caribbean. Our objective is to understand how land policies are overcoming—or can overcome—systemic challenges to sustainable development in the region, including housing affordability and informality, spatial segregation, fiscal autonomy, and climate change. We need to think holistically to produce structural changes to address these challenges, so we are seeking to shed light on current policy debates across the region on key research areas of interest to the Lincoln Institute. These areas include the implementation of land-based financing instruments for infrastructure finance and fiscal stability, approaches to informal settlements’ upgrading and regularization, policies to reduce housing deficits, and enabling nature-based solutions for climate action.

Application guidelines and proposal submissions are also available in Spanish and Portuguese.


Details

Registration Deadline
January 15, 2024 at 11:59 PM

Keywords

Adaptation, Climate Mitigation, Housing, Inequality, Informal Land Markets, Infrastructure, Land Market Regulation, Land Use, Land Use Planning, Land Value, Municipal Fiscal Health, Planning, Property Taxation, Public Finance, Public Policy, Urban Development, Urban Upgrading and Regularization, Value Capture, Water

Requests for Proposals

Research on Municipal Fiscal Health and Land Policies

Registration Deadline: February 5, 2024 at 11:59 PM

The submission deadline has been extended from January 29 to February 5, 2024. 

The Lincoln Institute of Land Policy invites proposals for original research that can be applied to address the challenge of promoting the fiscal health of municipal governments in a range of contexts and institutional settings across the world. We are particularly interested in research that explores the ways sound urban planning, land-based taxation, and economic development combine with disciplined financial management to promote prosperous, sustainable, equitable, and fiscally healthy communities.

Research proposed should examine some of the most pressing questions that local officials around the world are confronting in the fiscal policy arena, with an emphasis on the implications for local land policy and planning decisions.


Details

Registration Deadline
February 5, 2024 at 11:59 PM

Keywords

Development, Economic Development, Housing, Infrastructure, Land Use Planning, Land Value, Land Value Taxation, Land-Based Tax, Local Government, Municipal Fiscal Health, Property Taxation, Public Finance, Public Policy, Urban Development, Value Capture, Value-Based Taxes, Zoning

Requests for Proposals

Research on Methods to Estimate Land Value Increments from Public Actions

Registration Deadline: January 29, 2024 at 11:59 PM

The submission deadline has been extended from January 22, 2024 to January 29, 2024. 

The Lincoln Institute seeks research proposals on approaches the public sector uses to quantify the value it adds to private land through its actions—a critical step toward recovering at least part of that added value to reinvest in projects or services that benefit communities. Estimating the land value increments government actions trigger is still an area of land-based financing that merits greater understanding. For instance, adequately implementing public financing tools like special assessments or betterment contributions requires technical studies to assess the value increases that investments in infrastructure produce in adjacent or nearby private land; measuring those value increases allows contributions to be properly allocated among property owners who benefit from such public investments. Similarly, when an urban district is rezoned to allow for more productive land uses or denser development, localities may estimate charges or fees for the right to build according to the newly established land use or density allowance.

We are interested in methods, techniques, and practical approaches across geographies, and in a diversity of institutional settings, to value land appreciation due to public actions—including investments in roads, railways, bridges, water supply, sewers, electrical grids, transit systems, blue-green infrastructure, telecommunications, and so forth, as well as to value added by changes in land use regulations or upzoning.


Details

Registration Deadline
January 29, 2024 at 11:59 PM

Keywords

Assessment, Development, Infrastructure, Land Use Planning, Land Value, Public Finance, Urban Development, Valuation, Value Capture, Zoning