Topic: Governo local

The northern San Diego community of La Jolla

How Property Tax Limits Shift Burdens to New Home Buyers

By Will Jason, Julho 13, 2022

 

In San Diego, the owner of a newly purchased, median-priced home paid more than $9,000 in property taxes last year, about $3,400 more than somebody who has owned an identical home for 14 years, the average duration of home ownership in the city, according to a new study from the Lincoln Institute of Land Policy and the Minnesota Center for Fiscal Excellence.  

A result of the assessment limit contained in California’s Proposition 13, the disparity in tax bills for new and longtime homeowners in San Diego grew by $600 last year alone as property values increased, and it has grown by more than $2,000 in five years, according to the 50-State Property Tax Comparison Study.  

Assessment limits restrict the growth in the assessed value of a home for tax purposes, usually allowing a property to be assessed at its full market value only after it is sold. Over time, as the value of a home increases, its owner receives an increasingly large tax break. New and recent homebuyers make up for these tax breaks by paying higher bills. San Diego is one of 29 large cities with assessment limits analyzed in the study. In these cities, longtime homeowners receive an average tax break worth $1,600, a 30 percent discount compared with tax bills of new homeowners. 

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 rural municipality in each state. The study considers property tax exemptions, credits, the accuracy of assessments, and other factors to provide meaningful comparisons of tax rates and bills for residential, commercial, and industrial property. It also analyzes the key factors that drive differences in tax rates among cities. 
 
One of the main drivers of variation in tax rates is the extent to which each city relies on the property tax. In Bridgeport, Connecticut, for example, residents pay one of the highest effective property tax rates on a median-valued home, but they pay no local sales or income taxes. Birmingham, Alabama, by contrast, has some of the lowest effective property tax rates, but its residents pay significantly more in total local taxes than Bridgeport’s—$3,201, per capita, compared to $2,221 in Bridgeport—because Birmingham also relies on local sales and income taxes. 
 
A second major driver of variation in tax rates is the difference in property values in different markets. Cities with high property values can collect the same revenue with a lower rate than cities with low property values. For example, to collect $3,424—the average amount collected for a median-valued home in the study—the effective property tax rate would need to be 20 times higher in Detroit, which has the lowest home values in the study, than in San Francisco, which has the highest home values.  

Other factors in the variation of property tax rates include differing levels of local government spending, and differences in how various classes of property, such as residential, commercial, and industrial, are treated relative to each other. 
 
The study found that among the largest cities in each state, the average effective tax rate on a newly purchased, median-valued home was 1.3 percent in 2021, with wide variation across cities. Three cities had effective tax rates that were at least double the national average, and eight had rates that were less than half the average.

Highest and Lowest Effective Property Tax Rates on a Newly Purchased Median-Valued Home (2021) 

Chart: Highest and Lowest Effective Property Tax Rates    on a Newly Purchased Median-Valued Home (2021)

The study also finds significant variation in effective tax rates for commercial property such as office buildings. In 2021, the average tax rate on a $1 million building was 1.9 percent in the largest city in each state. Detroit and Chicago had the highest rates, at more than double the national average, and Cheyenne, Wyoming, and Seattle had the lowest rates, at less than half the national average. 

Highest and Lowest Effective Property Tax Rates on $1-Million Commercial Property (2021) 

The report is available for download on the Lincoln Institute website: https://www.lincolninst.edu/publications/other/50-state-property-tax-comparison-study-2021

 


 

Will Jason is the director of communications at the Lincoln Institute of Land Policy. 

Image: La Jolla Coast Aerial. Credit: Art Wager via GettyImages. 

Course

2022 Housing Solutions Workshop

Outubro 3, 2022 - Outubro 20, 2022

Free, offered in inglês


*The application deadline for the Housing Solutions Workshop has been extended until August 26th.

 

The lack of affordable, quality housing is a major threat to the quality of life and economic competitiveness of many of the nation’s small and midsize cities. The Housing Solutions Workshop is designed to help localities develop comprehensive and balanced housing strategies to better address affordability and other housing challenges.

Overview 

Four to five cities or counties with populations between 50,000 and 500,000 will be selected to attend the Housing Solutions Workshop, which has been developed by the NYU Furman Center’s Housing Solutions LabAbt Associates, and the Lincoln Institute of Land Policy. Each delegation will consist of five to six members, including senior leaders from different departments and agencies in local government, and external partners that are essential to the city’s housing strategy.  

The workshop is intended for cities or counties that are in the early stages of developing a comprehensive and balanced local housing strategy. Participants will: 

  • Share local housing challenges and policies with other participating localities and Housing Solutions Lab facilitators to obtain feedback 
  • Participate in small group discussions with peer jurisdictions to share ideas for how to optimize policy toolkits 
  • Identify options for strengthening local housing strategies and improving coordination across departments and agencies 
  • Learn about ways to use data to assess housing needs and track progress 
  • Refine ways to engage the community to address housing challenges and advance equity 

There is no cost to cities or counties for participation in the Workshop.  

Course Format 

The Housing Solutions Workshop will include six 90-to-120-minute virtual training sessions to be held from October 3 to October 20, 2022, as well as one individual session for each delegation to collaborate with Workshop facilitators. Live online sessions will include a combination of group discussions and workshops designed to facilitate sharing among participating localities and to refine localities’ housing strategies. Outside of these sessions, participants are expected to complete assigned readings and watch short videos. In addition, individual sessions will be held with each delegation and Housing Solutions Lab facilitators to discuss a topic or topics specific to the delegation’s housing goals.

More Information 

The call for applications provides additional details about the workshop. For more information, contact HSW@abtassoc.com


Photo by benedek/iStock via Getty Images Plus


Details

Date
Outubro 3, 2022 - Outubro 20, 2022
Application Period
Julho 25, 2022 - Agosto 26, 2022
Selection Notification Date
Setembro 9, 2022 at 6:00 PM
Language
inglês
Cost
Free
Registration Fee
Free

Keywords

Habitação, Inequidade, Governo Local, Planejamento, Zonificação

Leaders in Natick

City Tech: New Tools for Managing Local Climate Goals

By Rob Walker, Junho 15, 2022

 

In the increasingly urgent effort to curb greenhouse gas emissions and slow the damaging effects of climate change, local policy makers and planners are playing a critical role. The good news is, they have access to more data than ever. But wrangling, sorting through, and making sense of all this data can be a major challenge. A new crop of technological tools is helping to capture data related to municipal greenhouse gas emissions, organize it comprehensibly, and make it easy for municipal leaders to access.  

In Minneapolis-St. Paul, the Twin Cities Metropolitan Council is working on an ambitious new effort to support local climate decisions. According to the Environmental Protection Agency, Minnesota’s emissions per capita as of 2016 were slightly above the national average of 16 metric tons of carbon dioxide per person. But breaking down the details behind that number can be complicated. Making it less complicated is a major goal of the council, which is a regional policy-making body, planning agency, and provider of essential services including transit and affordable housing for a seven-county region that includes 181 local governments.  

In the works for about three years, and set for release this summer, the Metropolitan Council’s Greenhouse Gas Scenario Planning Tool grew out of the council’s work to promote regional livability, sustainability, and economic vitality, and is ultimately intended for use by any municipality in the United States.  

Intriguingly, the process began by assembling a team of partners including several leading academics (from Princeton University, University of Texas at Austin, and the University of Minnesota) studying various aspects of climate change, as well as private-sector nonprofit partners—“giving us access to all the science and innovation that academia can bring, combined with the practical wisdom of government,” says Mauricio León, senior researcher for the Metropolitan Council.  

León’s duties include greenhouse gas emissions accounting for the Twin Cities region, which makes him familiar with the complexities of both measuring emissions in the present and figuring out how to project that data into the future under different scenarios. The council’s recognition that this can be a time- and resource-consuming challenge for local governments led to the idea of building a web application that draws on existing databases and is adjustable according to specific policy strategies.  

León and one of the council’s academic partners, Professor Anu Ramaswami—a civil and environmental engineering professor at Princeton who has been the principal investigator in the planning tool project—emphasized that such public/academic partnerships don’t happen often. “This is rare,” says Ramaswami, who has worked with individual cities for years, but seldom on a project meant to serve such a broad range of municipalities and local governments.  

In terms of the process, she says, scientists and policy makers jointly framed the relevant questions, then built the model together. The collaborators identified data sets related to the primary sources of emissions. In the Twin Cities area, for example, 67 percent of direct emissions come from “stationary energy” such as the electricity and natural gas used to power homes and buildings, while 32 percent comes from on-road transportation. The team also identified the most promising reduction and offset strategies and policies, including regulations, economic incentives, public investments, and land uses such as parks and greenways. With three focus areas or modules—building energy, transportation, and green infrastructure—the application is designed to show policy makers the potential outcomes of various mitigation strategies. The overarching framework is pegged to the goal of local governments achieving zero emissions by 2040, an aspirational target adopted by the Metropolitan Council. 

In a preliminary conceptual demonstration of the tool at the Lincoln Institute’s Consortium for Scenario Planning (CSP) conference earlier this year, León showed how different types of communities, from cities to rural areas, will have different impacts and strategy options. A city has a lot of transit options, for example, that a rural community doesn’t have. Policy makers using the tool can also factor in other key considerations, such as the equity implications of greenhouse gas reduction strategies that may impact some segments of a community more than others. “You can use this tool to create a portfolio of strategies that’s based on your values,” León explained.   

With similar goals but a different approach, Boston’s Metropolitan Area Planning Council (MAPC) unveiled a localized greenhouse gas inventory tool several years ago. MAPC’s tool focuses less on future scenarios and more on providing community-specific, accurate baseline data and estimates of the impacts of various activities and sectors. Guided in part by a greenhouse-gas inventory framework developed by the World Resources Institute, C40 Cities, and ICLEI-Local Governments for Sustainability, it attempts to measure a municipality’s direct and indirect emissions. 

Jillian Wilson-Martin, director of sustainability for Natick, Massachusetts, says the MAPC effort made available data and estimated impacts of car emissions, home heating, lawn care, and other factors that would be difficult for an individual town to collect. This helped Natick gauge its biggest sources of emissions, the starting point of a process to devise strategies to reduce them. Paired with offsets, the town aims to reduce its net emissions from 9 metric tons per capita to net zero by 2050. “It’s making it easier for smaller communities with no sustainability budget to get this really important data so they can be more effective,” Wilson-Martin says.  

While MAPC provides guidance and training resources to the 101 cities and towns it serves in eastern Massachusetts, it’s up to leaders in each municipality to customize how they measure their local emissions inventory, and how they might use that for planning. This may limit specific forecasting uses, but has another payoff, says Tim Reardon, director of data services for MAPC. “Ultimately the value of having a nuanced and locally tailored tool is to gain credibility and buy-in with stakeholders at the local level,” Reardon explained at the CSP conference. While big-picture data that doesn’t apply to a particular community can be a turn-off, he said, local data brings the global climate crisis down to the ground and reduces a barrier to talking about what has to happen locally to ensure a resilient future. 

Often in discussions around greenhouse-gas scenario planning, León agrees, “there’s this element of ‘this is just too complex for us to even think about.’” The council’s simple web tool is meant to help counter that argument. It’s designed to show in clear, graphic form the difference in emissions levels that would result from adopting various specific tactics, versus simply continuing the status quo.  

One benefit of such an accessible tool, Ramaswami adds, is that it encourages wider involvement and thus “opens up more creative opportunities.” In fact, she says, the project has had a similar effect on its academic partners: “It requires a different kind of research mentality, and a different kind of research group” to work directly with municipalities and respond to real policy options. When the tool is released, it will be accompanied by the publication of related academic research from Ramaswami and the group’s other scholarly partners. 

León acknowledges that the application will have its limits, and that ultimately more sweeping federal and global policies will have greater total impact than any single local initiative. But anything that boosts engagement is important, he says. And the web application is designed to encourage municipalities of all sizes to interact with the calculations and numbers the project team has compiled; they won’t have to upload their own data. “It’s really easy,” León says, “and there’s no excuse for them not to use it.” 

 


 

Rob Walker is a journalist covering design, technology, and other subjects. He is the author of The Art of Noticing. His newsletter is at robwalker.substack.com

Image: Leaders in Natick, Massachusetts, have used a greenhouse gas tool developed by Boston’s Metropolitan Area Planning Council to gauge the town’s largest sources of emissions. Credit: Denis Tangney Jr. via iStock/Getty Images Plus.

Boston's Seaport District.

As Boston Builds Climate Infrastructure, Developers Are Helping to Pay for It

By Anthony Flint, Junho 16, 2022

 

This article was originally published by the American Planning Association and is reprinted with their permission. 
 
With 47 miles of coastline subject to punishing inundation, Boston is considering a range of innovative techniques to build resilience against the inevitable impacts of climate change. But one of the most groundbreaking features of this effort may well be the mechanism to pay for it. 

City officials last year established a Climate Resiliency Fund to help finance the berms, seawalls, and natural systems restoration that will help protect real estate in the vulnerable Seaport district and other potential flooding hotspots. Private developers will make contributions to augment local, state, and federal funding. 
 
The mechanism will be applied to the estimated $124 million cost of protecting a city-run, 191-acre coastal industrial park, but is poised to become a template for building resilience at many other vulnerable areas. 
 
While chipping in to help build defenses seems to be an obvious thing to do, the resiliency fund reflects an important recognition: Public investments in critical infrastructure benefit the private sector by boosting property values—and in the case of rising seas, allow land to continue to be usable. 

“There’s been a cultural shift,” said Brian Golden, who retired this spring as director of the Boston Planning and Development Agency after eight years of service. With such a huge task—preparing for 40 inches of sea level rise by 2070 across a landscape of hundreds of acres of squishy landfill dating back to colonial times—developers understand they have to pitch in and foot part of the bill, he said at the Lincoln Institute’s Journalists Forum in April. 
 
“We don’t get a lot of people balking at any of this,” he added, suggesting that developers have come to understand exactions and charges for climate infrastructure as a basic reality of the times, and appreciate the consistency and predictability of the policy. “If you’re doing business with us . . . you’re going to be paying to build some resiliency measures.” 

Don’t ‘Leave Money on the Table’ 

What’s happening in Boston reflects a growing consensus around the world, rooted in the concept of land value capture: the retrieval of increased land and property values specifically associated with government action and public investment. Just as a new transit line can increase values for properties all along it, resilience infrastructure can be shown to do the same. That increase in value is identified as the land value increment. 
 
Allowing the private sector to enjoy those benefits without making any contribution is increasingly recognized as the equivalent of “leaving money on the table,” noted Enrique Silva, director of International Initiatives at the Lincoln Institute. 
 
Value capture won’t fully finance climate adaptation efforts, but can become part of a “stack” of public finance arrangements that jurisdictions can leverage together, said Lourdes German, executive director of The Public Finance Initiative and a Lincoln Institute board member, also speaking at the Journalists Forum. Drawing contributions from developers and landowners can help fill critical gaps that often remain at the local level, after national and state funding is allocated. 
 
The search for the necessary revenue to fight the battle against climate change, estimated by the UN to be some $90 trillion worldwide through 2030, is certain to intensify. Governments have been using versions of value capture in Brazil, Colombia, Ecuador, the United Kingdom, and throughout Asia for many years. Officials in Miami are studying similar mechanisms to help pay for resilience infrastructure in that flood-prone city. 

Protecting Assets 
 
The argument for developer contributions is bolstered by the quality of the climate action efforts, which build confidence that real estate assets on urban land will indeed be protected. Boston has been taking steady steps for decades to address climate change in its planning, backed up by changes to zoning regulations and its broad application of Article 80, which provides the discretion to approve projects with certain strings attached. The Climate Ready Boston plan won an APA award in 2019, and Singapore’s Lee Kuan Yew World City Prize bestowed special recognition for the city’s efforts to address climate change in an older coastal city. 

It may have taken the climate crisis for landowners and developers to accept the obvious benefits of such government-funded interventions, said Golden. In the past, public investments that enhanced land and property values may have been regarded as a gift to the private sector or a form of stimulus for economic activity. Now the enormity of the task—fending off the water in some places, letting it be absorbed in others—is clear to all the stakeholders, who are more willing to be part of such a daunting, but necessary, effort. 

“It’s an old city, our building stock is fundamentally 19th century and early 20th century, and none of this was considered,” said Golden, referring to climate impacts and flooding. “And it’s not just about the benefit to metropolitan Boston. We are, after all, the economic engine of all the New England states. So people are, in 2022, signing up for this. They get it.” 

 


 
Anthony Flint is a senior fellow at the Lincoln Institute, host of the Land Matters podcast, and a contributing editor to Land Lines. 

Image: Boston’s Seaport District. Credit: Denis Tangney Jr. via iStock/Getty Images Plus.

Land Matters Podcast: Mayor Miro Weinberger on the Fossil Fuel-Free Future of Burlington, Vermont

By Anthony Flint, Maio 18, 2022

 

Amid claims by corporations and other institutions of lowered carbon footprints and net-zero pledges, the city of Burlington, Vermont, is going green with a special commitment, promising to eliminate fossil fuel use across the board by 2030. 
 
Vermont has long been a progressive kind of place with a population dedicated to environmental measures, whether solar and wind power, electric vehicles, or sustainable farming practices. Burlington, its change-agent capital—the place that gave rise to Bernie Sanders, after all—became the first city in the country to source 100 percent of its energy from renewables in 2014. Now, city leaders are ready to go even further. 

“This isn’t just a governmental goal, it’s a community-wide goal,” said Miro Weinberger, Burlington’s four-term mayor, in an interview on Land Matters, the podcast of the Lincoln Institute of Land Policy. 
 
With its electric power coming from renewable sources, the conversion can proceed for “electrifying everything,” he said, from cars and trucks to heating and cooling systems for buildings. The strategy is a mix of incentives and regulation, such as a planned ordinance to phase out fossil fuel-based mechanical systems in major buildings. 

Green-minded utilities have been a critical element, bolstering the political will that has only grown in strength over time, Weinberger said. But he adds that “we are still fighting this battle with one hand tied behind our back because it is not a level playing field for new electrification and renewable technologies. The costs of burning fossil fuels are not properly reflected in the economics right now.” 

Getting the energy mix right is especially important given Vermont’s growing population. Reflecting on a surge of both climate and pandemic “refugees” moving to Vermont for the quality of life, Weinberger acknowledged that “We’ve seen big new pressures on our housing markets . . . It’s worse than it’s ever been. The silver lining of that may be [that] it may finally force Vermont to get serious about putting in place land-use rules at the local and state level that make it possible to build more housing.” 

A native Vermonter who was first elected in 2012, Weinberger attended Yale and Harvard’s Kennedy School, and worked for Habitat for Humanity before founding his own affordable housing development company. He’s also a part-time athlete, playing catcher in an amateur over-35 baseball league.  
 
The net-zero pledge has become a full-time occupation, but one that has underscored the importance of mayors and cities in confronting the climate crisis, he said. 
 
“This is making a decision to lead in this area and to make change, and you can have a big impact,” he said. “At a time when clearly the climate emergency is an existential threat, at a time when clearly the federal government is paralyzed in (its) ability to drive change, and when many state governments are similarly gridlocked, mayors and cities can really demonstrate on-the-ground progress. I think when we do that, we show everybody else what’s possible.” 
 
The edited interview will appear in print and online as the Mayor’s Desk feature in Land Lines magazine—a series of Q&As with innovative chief executives of cities all around the world.  
 
The Lincoln Institute’s work on climate change is spelled out on the website page Our Work
 
You can listen to the show and subscribe to Land Matters on Apple Podcasts, Google Podcasts, Spotify, Stitcher, or wherever you listen to podcasts. 

 


 

Anthony Flint is a senior fellow at the Lincoln Institute of Land Policy, host of the Land Matters podcast, and a contributing editor of Land Lines

Image: Burlington, Vermont Mayor Miro Weinberger. Credit: Miro Weinberger

 


 
Further reading 
 
Burlington Issues 2021 Net Zero Energy Roadmap Update (City of Burlington) 

Armed with new regulatory power, Burlington City Council commissions plan to reduce carbon output (VT Digger) 

Vermont’s largest city on track to hit ‘net zero’ by 2030 (Associated Press) 

Power to the People: Why the rise of green energy makes utility companies nervous (The New Yorker) 

 

Water in the foreground

Lincoln Institute Will Share Land Policy Solutions at 2022 National Planning Conference

By Lincoln Institute Staff, Maio 2, 2022

The Lincoln Institute of Land Policy will facilitate discussions about business site selection, preparing for an uncertain future, and racial equity at the American Planning Association’s National Planning Conference, which will be held in San Diego April 30 to May 3, and online May 18 to 20.

The Lincoln Institute will also host a booth (#601) in the exhibit hall, with multimedia displays and a wide range of publications. Policy Focus Reports will be available at no cost, and there will be a 30-percent discount for books, including Megaregions and America’s Future, Design with Nature Now, and Scenario Planning for Cities and Regions: Managing and Envisioning Uncertain Futures.

Further details about Lincoln Institute sessions can be found below.

MONDAY, MAY 2

9:30­ to 10:15 a.m. PDT | The New Site Selection Tool for ESG Strategies (Room 7B)

Team NEO, the Fund for Our Economic Future, the Center for Neighborhood Technology, and the Lincoln Institute of Land Policy partnered to develop an interactive online tool. All stakeholders in planning and economic development can use it to begin to make better land-policy decisions.

Speaker:

Christine Nelson, Team NEO, Northeast Ohio

11:00 a.m. to 12:30 p.m. PDT | Planning with Foresight: Preparing for an Uncertain Future (Room 06)

Explore how to use foresight—a future-focused approach to strategic decision making that leverages diverse perspectives—to understand future dynamics and address them in participatory planning. Presenters introduce foresight and explain why it’s important for planners. They describe methodologies to identify and review future trends relevant to planning; develop scenarios; create agile, resilient plans; and engage communities.

Panelists:

Petra Hurtado, American Planning Association, Chicago, Illinois

Ryan Handy, Lincoln Institute of Land Policy, Cambridge, Massachusetts

Sagar Shah, AICP, Naperville, Illinois

Alexsandra Gomez, American Planning Association, Chicago, Illinois

Joseph DeAngelis, American Planning Association, Chicago, Illinois

WEDNESDAY, MAY 18

12:30 to 1:30 p.m. PDT | Acknowledging and Righting Planning’s Racial Equity Wrongs

(Virtual, Channel 1)

Learn about planning’s role in historical and systemic racial discrimination and how it resulted in current racial inequity and community disparities, understand why it is important for planners and planning departments to clearly and publicly commit to addressing racial inequities and learn how to communicate this commitment to your community, and explore planning directors’ actionable methods to address racial inequity.

Panlists:

Heather Sauceda Hannon, Lincoln Institute of Land Policy, Cambridge, Massachusetts

Margaret H. Wallace Brown, City of Houston Planning & Development Department, Houston, Texas

Emily Liu, Louisville Metro Planning and Design Services, Louisville, Kentucky

Donald Roe, St. Louis Planning and Urban Design Agency, St. Louis, Missouri

 


 

Photo by Art Wagner/E+ via Getty Images

2022 National Conference of State Tax Judges

Outubro 27, 2022 - Outubro 29, 2022

Cambridge, MA United States

Offered in inglês

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’s program includes sessions on understanding highest and best use principles; the structure and tax treatment of renewable energy projects; identifying, avoiding, and correcting for bias in appraisals under USPAP; and lessons from conducting remote proceedings.


Details

Date
Outubro 27, 2022 - Outubro 29, 2022
Location
Lincoln Institute of Land Policy
113 Brattle Street
Cambridge, MA United States
Language
inglês

Keywords

Resolução de Conflitos, Lei de Uso do Solo, Temas Legais, Governo Local, Políticas Públicas, Tributação, Valoração