The National Conference of State Tax Judges meets annually to review recent state tax decisions, consider methods of dealing with complex tax and valuation disputes, and share experiences in case management. This meeting provides an opportunity for judges to hear and question academic experts in law, valuation, finance, and economics, and to exchange views on current legal issues facing tax courts in different states. This year there will be a special session on the housing crisis and the tax system.

The annual conference of the International Association of Assessing Officers (IAAO) offers state and local assessing officials the opportunity to hear varied perspectives on property tax issues from practitioners and valuation experts. This year, the Lincoln Institute will present three seminars for conference participants on current issues in valuation and property tax policy:

Property Tax Policy Research Tools, Methods and Resources
Assessing officers and their associations should act as an information resource to enable legislators and other policy makers to better understand the effects of proposed policy changes. This session will highlight how to find property tax policy information and provide examples of key system features in the U.S. and Canada.

Solutions for Estimating the Value of Land in a Large Urban Jurisdiction
Accurate measurement of land value is an important component of a sound assessment system, yet allocating the land portion of total property value is challenging in areas with few vacant land sales. This session will present new methods for estimating land values in a large urban jurisdiction.

The Use and Benefits of Automated Valuation Models: Results and Insights from the 2019 AVM Survey
In 2019, the IAAO in partnership with the Lincoln Institute, surveyed the IAAO membership on the use of Automated Valuation Models (AVMs) for the assessment of property. This presentation will reveal the results of the survey and provide insight into accuracy and efficiency of these valuation tools.

This workshop, developed in collaboration with Riga Technical University and the State Land Service of Latvia within the Ministry of Justice, provides an opportunity for public officials in Latvia to hear presentations from academic experts and practitioners in valuation, law, and economics. The program focuses on a variety of property tax issues, including current situations and practices in the Baltic region, and offers a forum to  exchange ideas on local tax issues facing policymakers.

The agenda features sessions on valuation methods and tax equity; international experiences and challenges with alternative tax systems; approaches to residential taxation; mass valuation applications, standards, and data; the role of the property tax in sustainable land management and urban planning; considerations in tax rate setting; and enhancing communication and public awareness of tax policies. Many of the sessions will also address the impact of COVID-19 on property taxation and potential solutions.

The David C. Lincoln Fellowships in Land Value Taxation were established to encourage academic and professional interest in land value taxation through support for major research projects. This program honors David C. Lincoln, founding chairman of the Lincoln Institute, and his long-standing commitment to land value taxation studies by encouraging scholars and practitioners to undertake new work on the theory of land value taxation and its application to contemporary fiscal systems.

The 2019-2020 program focuses specifically on identifying practical land valuation methods that could be employed by assessors and public finance officials to measure changes in land values induced by public investment. Research projects use a data set that offers 12 years of land sales, improved sales, and assessment data from a large urban county.

This event provides an opportunity for current David C. Lincoln Fellows to share their research on land valuation methods and receive feedback from valuation practitioners and other experts. 

Descripción

El curso presenta conceptos fundamentales, discute argumentos y analiza evidencias sobre la relación entre las prácticas urbanísticas del sector público y privado, el comportamiento de los mercados de suelo y los sustentos legales de la gestión social de la plusvalía del suelo urbano. Se revisará una variedad de alternativas de instrumentos diseñados para redistribuir los costos y beneficios de la urbanización. Serán discutidos instrumentos urbanísticos de gestión de derechos de desarrollo, de uso del suelo conforme a su función social, y de regulación urbanística del mercado de suelo. Los instrumentos que se analizarán tienen en común una visión amplia del territorio y de las acciones que permitan su adecuada gestión.

Relevancia

Los recursos públicos disponibles para satisfacer las carencias de infraestructura y servicios en las ciudades de América Latina son escasos y se distribuyen de manera desigual en el espacio, tanto en cantidad como en calidad. Al realizar inversiones en infraestructura y servicios públicos, el Estado genera una valorización del suelo que beneficia a determinados propietarios, sin que sea el resultado del esfuerzo o inversión de éstos. Lo anterior produce una transferencia de recursos públicos a entidades particulares, sin posibilidad de recuperar los costos de la obra pública. La gestión social de la valorización permite avanzar hacia una distribución más justa de los costos y beneficios del proceso de urbanización, así como disciplinar y reducir los efectos indeseados del mercado de suelo y avanzar hacia ciudades más equitativas y sustentables.

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