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Photo of colorful gabled facades along Damrak Canal in Amsterdam Netherlands on a sunny day.

New Book on Property Tax in Europe Spotlights Lessons with International Relevance 

By Kristina McGeehan, Junho 16, 2026

Property tax experts from across Europe came together last week to discuss comparative insights and policy lessons at a conference signaling the launch of Property Tax in Europe: A Changing Landscapethe Lincoln Institute of Land Policy’s newest book in a series on international property taxation. 

Edited by Riël Franzsen, Roy Bahl, and William McCluskey, Property Tax in Europe features in-depth case studies from more than a dozen countries—including successful institutional transitions, use of the property tax as a land policy instrument, and innovative technological applications.   

The conference, presented by the Lincoln Institute of Land Policy and the Netherlands Council for Real Estate Assessment, took place at The Hague in the Netherlands on June 8–9.  

“This must-read volume is full of new information, ongoing challenges, and reform strategies, delivering important lessons for policymakers, practitioners, and scholars working on improving property taxation around the world,” said Jorge Martinez-Vazquez, Regents Professor of Economics Emeritus at Georgia State University. 

Property Tax in Europe follows two other Lincoln Institute books that cover property tax on an international scale, Property Tax in Africa: Status, Challenges, and Prospects (2017) and Property Tax in Asia: Policy and Practice (2022).  

“This is a timely resource, given the current fiscal and political situation in Europe and the diversity of the policies in place throughout the continent,” said Joan Youngman, executive director of Land and Fiscal Systems at the Lincoln Institute. “The local property tax can provide a stable revenue source well suited for local governments, and this book captures the many different approaches found in Europe and analyzes their operation.” 

Learn more about Property Tax in Europe.


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

Lead image: Colorful gabled facades along Damrak Canal in Amsterdam, Netherlands. Credit: MEDITERRANEAN via Getty Images.

Mayor’s Desk

Live from Michigan: A Conversation with the Mayors of Flint, Ann Arbor, and Grand Rapids

By Anthony Flint, Junho 4, 2026

Three Michigan mayors—Sheldon Neeley of Flint, Christopher Taylor of Ann Arbor, and David LaGrand of Grand Rapids—appeared at the American Planning Association’s National Planning Conference in Detroit in April, on a panel moderated by Anthony Flint, author of Mayor’s Desk: 20 Conversations with Local Leaders Solving Global Problems.

Their conversation, which followed similar mayors’ panel sessions at APA’s national conferences in Denver and Minneapolis, highlighted the challenges municipal leaders face on issues including housing affordability, the property tax, and an evolving relationship with the federal government. These highlights from the discussion have been edited for length and clarity.

Anthony Flint: What is it like to run a city at this current time, in this political environment, and what impact has the role of the federal government had, especially as it has changed?

Mayor Sheldon Neeley: One of the things I find is that it’s the intersection of crises. It’s like any intersection, you have … to make sure you don’t run into catastrophic accidents. My engagement has been on the financial crisis, water crisis, civil unrest, and also a global pandemic. I call it prayer, planning, partnership … we looked for our partners to be able to get through that. We needed all parts of government to play a part to serve the various residents across the state of Michigan. Also, I have a great relationship with the state government as a former legislator, and also have one of the greatest state legislators in the state, [who] happens to be my wife.

Mayor Christopher Taylor: With the current climate, we have a combination of certainties and uncertainties as we grapple at the global level. We know that if we are trying to protect our community members, we need to be welcoming…. That’s going to be complicated, at best, frustrated, at worst, by the administration. We also know that some of our primary quality-of-life initiatives with respect to housing and climate action are at odds with the federal policy and with the process of the administration. We have been doing a lot of work on climate action. [The federal policies], at the very best, complicate and slow down the exciting work that we’re doing.… On housing, crucially, with all those cuts in HUD, those are going to hit our residents.

Mayor David LaGrand: The level of chaos that’s been injected at the federal level has been really problematic, because a lot of people want me to come and do something about Donald Trump. I can’t change his mind on tariffs. I can’t change his mind on a lot of things. We’re the closest people to [yell at], so we get a lot of frustration. Maybe we’re about to revert to city-state models rather than a federal one. The federal government’s been around for a couple hundred years. Cities have been around for 9,000 years. They’re very durable. They have lots of structural advantages, and there are reasons why the cities are going to be fine.

Then the question is, [do] we just forget about the federal government and the state government? The long-term question is, post–Great Society, if we made this deal … to put most of our money up to the federal level and it was going to come back in the form of grants and programming … if that bargain has been falsified, then why am I sending my federal taxes off to the federal government anymore?

If we want to do housing, we’re going to have to do it ourselves. We have to figure out what the resources are. If we want to do environmental work, we have to figure out what’s city level. We just have to be honest and break out of [the approach of saying] gee, there’s a grant somewhere we should apply for.

AF: The next question is about local action. I’m going to ask three questions, one for each of you. I’ll start with Mayor Taylor. Can you tell us about the clean energy public utility you’ve started in Ann Arbor and how that fits in with your local climate action plans?

Mayor Christopher Taylor: We have, in our liberal town, no surprise, we’ve had a climate action plan for quite some time. We were able to, through some work at the county level, find a million dollars a year starting in about 2017, which enabled us to staff up our Office of Sustainability and Innovation. In the state of Michigan, we have a franchise with a regulated provider. That franchise for electric is perpetual. That means if we wanted to run our own utility, seizing [its] assets and utilizing them, not only would we have to pay for capital, we’d also have to pay for the profit interest going forward perpetually.

We decided to start the Sustainable Energy Utility, [which] overlays the existing utility. It is an opt-in utility. It enables residents who wish to sign up to get from the city, from the public utility, 100 percent renewable, reliable, sustainable, resilient, and just-at-market, if not a little bit below, energy. We are getting this underway. We have hired some staff. We’re allocating some budget. We’re going to try to hit 100 homes this year. We’re going to try to hit 1,000 homes next year. We’re going to work … on batteries and solar panels, and we’re focusing on one of our lowest-income areas in the city. The residents are signing up for it. It’s something that gives us a lot of drive, a lot of excitement. It’s something I think that lots of jurisdictions could take a look at.

Mayor Christopher Taylor talks with a homeowner at the installation of the Ann Arbor Sustainable Energy Utility’s first solar panel and battery storage systems in May. Credit: City of Ann Arbor.

AF: Mayor Neeley, I know that the … water crisis was traumatic and this is in the rearview mirror, but we’d like an update on how the resolution is going. Importantly, this is ultimately about infrastructure and investment in the city. What can you tell other cities about your experience?

Mayor Neeley: When people find out that I’m the mayor of Flint, Michigan, they ask, how’s the water? I reply, the water’s fine. We’re doing very well. We’ve invested more than $20 million into our infrastructure repair programs [plus $100 million in federal matching funds] … to get us to this point. All of you have been watching over the last decade or so. I want to thank you for your prayers and your wishes. We’re still providing water for the poor families inside the city of Flint, while we’re trying to build … trust. It’s a confidence thing that we have to build back.

AF: I want to turn now to affordability and start with you, Mayor LaGrand. You’ve got your own special circumstances in terms of your local economy, which I’d like you to talk about, but what have you found in terms of the strategies for promoting affordable housing? I’m going to follow up with each of you about your particular strategy, and that is something we’re interested in, which is promoting the use of government-owned land for housing.

Mayor LaGrand: First of all, I’ve just got to acknowledge that I think jealousy is an under-respected emotion. I am jealous of the work that Ann Arbor is doing on the electric utility work, [which] we’re watching very carefully. It’s incredibly exciting.

One of the things that I think in the policy space is really important [is] to ground things in economics. The law of supply and demand is a law. You can try ignoring it if you want. Try ignoring gravity and see how well that works for you. Demand is going to give you price pressures. It really boils down to two things. One is the regulatory environment, and the other is how you actually make it. Again, just to geek out for you guys a little bit, one of the weird things about housing is if you look at industries in general, think about a computer, they get more and more efficient, dramatically so, right? We see that all the time. For housing, the construction industry still involves a guy or a woman coming out to a site with a hammer and knocking a bunch of pieces of wood together like it’s 1940. The housing industry hasn’t moved forward very much technologically.

Sheldon and I were deskmates in [the state legislature] in Lansing. There was a good idea of taxing vacant land that Mayor Duggan proposed for Detroit . Those of us with bad developers squatting on land—that’s a problem. I wrote a bill so that cities could have land banks and not just counties. Then when I became mayor, now we have a land bank in Grand Rapids. That’s a way for you to do public investment, and it’s exciting. That gets to your public ownership of land question.

The other thing is [ADUs, or accessory dwelling units]. Let’s say I have 50,000 garages in Grand Rapids. Those garages are all potential one-bedroom or studio apartments, but only if the regulatory environment makes that possible and makes it work. I’ve got bills in Lansing that will drop the cost of construction of an [accessory dwelling unit] about 20 grand a unit because of regulatory things in the state building code. You’ve got to get it fixed at the state level. Then at the city level, you’ve got zoning questions. Is it even allowed? Do you have prebuilt models? How easy is it to get through your zoning department? How easy is it to get financing?

If we increase supply enough, prices will moderate. We saw it happen in Minneapolis. We saw it happen in Boston last year. We see it happen in Austin. The law of supply and demand is a law.

AF: We’re going to have to move into a little bit more lightning-round mode, but I want to ask you about affordability and specifically this idea of making use of government-owned land.

Mayor Taylor: Just a couple of weeks ago [we] passed our comprehensive land use plan, which envisions substantially more housing throughout the city, much more in the downtown, substantially more on transit corridors, and more in established neighborhoods, duplexes, triplexes, ADUs, wherever we can.

There isn’t much vacant land in Ann Arbor. We do have a couple of parking lots downtown that we’re utilizing in different ways. One, we are looking to sell on the open market. We’re going to sell to the highest bidder for as much housing as we can get, [plus] a grocery store on the first floor.

Next, we have a … parking structure that has been a conversation in the city for a number of years. We are transferring the air rights to that parking structure to the next-door library. The library is going to build an awesome library on top …. They’re going to work on having affordable housing, workforce housing, artist housing. Across the street, we’ve got another surface parking lot owned by the City of Ann Arbor. We are going to break ground this season on about 300 units of new permanent housing there. We’re working on it.

AF: Mayor Neeley, have you seen efforts to redevelop underutilized land in the city of Flint?

Mayor Sheldon Neeley: The good news is that if Grand Rapids and Ann Arbor don’t have a home for you … we have land, and we have industrial space, and also residential space. What we’re doing, we’re taking a lot of structures down, and we’re redeveloping that land. It’s affordable. The Real Estate Association says the land value has increased over the last decade by about 332 percent, but it’s still very affordable. Flint, right now, for the first time in 20 years, is actually growing in population, so people are realizing that it’s a good investment to come back there and even start your business.

Flint Mayor Sheldon Neeley in a gray suit in the foreground, with a red dump truck and bulldozer behind him.
Flint Mayor Sheldon Neeley watches the clean-up of an illegal dumping site in 2022 after speaking about a grant-funded partnership between the city and the county land bank to stabilize neighborhoods and fight blight. Credit: City of Flint.

AF: All around the country, there’s this new property tax revolt just at the time when local governments are counting on that revenue. Just interested in your reflections on that revolt, and then also where you stand on the land value tax.

Mayor David LaGrand: If you want to geek out, the land value tax is called Georgian economics. It’s a great idea. It’s good for everybody incrementally, so I’d like it in general.

Property tax in Michigan is badly broken, but let me tell you middle-class people: It’s broken in your favor. That’s really the conversation we have to have when we [discuss] property tax. It’s money for the local government. It’s revenue. It’s not an inalienable way to tax if you want to do the stuff [that] government does. The question [is] who pays the most.

Mayor Taylor: With respect to property tax, we’ve identified some of the challenges. If you stay in your home, your property taxes tick up with inflation. If you move, they leap up to the assessed value. That is great if you’re in your home. It’s hard if you’re a senior and want to downsize. The way our property tax system operates keeps people in their homes longer when they want to stay there.

Second, and this is a little bit of a particularity with respect to Ann Arbor, University of Michigan, a fairly important economic engine in the city, doesn’t pay any taxes. We do have an opportunity to have a city income tax. The way that it’s structured in Michigan, however, in the city of Ann Arbor, would mean that the imposition of an income tax would, on the one hand, be capped at 1 percent for residents, 10 percent for nonresidents, and crucially, would involve an approximately 13 percent property tax cut for people in the city of Ann Arbor.

Mayor Neeley: How many of you guys are thoroughly confused by this whole tax question right now? Let me help you simplify it. Taxation is a necessary thing in order to provide services for residents inside any particular community. Let me give you an example from the city of Flint. We have more than 290 churches, about 23 vacant school buildings [that have] been vacant for more than a decade. We have two major hospitals. We have three university campuses. All our nonprofit entities are not paying property taxes. We talk about a PILOT payment [payments in lieu of taxes]. We need to make sure everybody is able to get their share [of public services when] just one-third of the communities are paying for all the services that they need.

We use a combination of different revenue streams to be able to have a support base. I do operational audits to see how we can provide more services for less without cutting or raising the price. These are dialogues and conversations that we need to have.

We can get industry back in and using land space for redevelopment, housing, or other businesses. If we have hospitals, we need to be able to have a PILOT payment because if they need help with the fire department, police department, those are tax dollars of the residents that are providing that level of service. All these things have to come together .… We need to take a really good look … around the table and be able to have these really engaged conversations. Truth has never been afraid of an audience, and so we need  to be able to speak the truth, whether you’re Republican, Democrat, white, Black, rich, or poor. We need to have that.


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.

Lead image: Grand Rapids Mayor David LaGrand speaks during a session at the American Planning Association’s National Planning Conference in Detroit in April. Seated next to him (partially obscured) is Ann Arbor Mayor Christopher Taylor, with Flint Mayor Sheldon Neeley and Anthony Flint of the Lincoln Institute of Land Policy completing the panel. Credit: American Planning Association.

 

 

 

Leader in a Land of Extremes

April 26, 2026

By Anthony Flint, April 26, 2026

The Lincoln Institute’s Mayor’s Desk series has featured municipal leaders from a wide range of metropolitan regions all over the world, but the latest installment may well be the most farflung: Fairbanks, Alaska, a city of about 30,000 people adjacent to Russia and the North Pole that was awarded the title of coldest city in America, having set a record low of minus 66 degrees Fahrenheit. Not counting any wind chill.

The place is “a land of extremes,” says Mayor Mindy O’Neall, who has had to manage a range of issues, from affordable housing to climate change, that land differently at the gateway to the Arctic. It’s a good thing, she observes, that living there brings out a special kind of resilience.

“At the heart of it is the people … who have grit and determination,” said O’Neall, the latest chief executive to be interviewed in the Mayor’s Desk series, recorded for the Land Matters podcast. The swing from frigid cold to surprisingly hot summers, and from deep darkness to strong sunlight, fosters a mindset of both abundance and scarcity. “We’re at the end of the line, we have three to four days of food security at any given time.”

O’Neall, 44, unseated an incumbent last year to become the city’s 53rd mayor. She campaigned on themes including downtown revitalization, affordable housing, and public safety, and has pursued strategies to promote generational wealth through homeownership and leverage government-owned land for affordable housing.

“Building homes and housing has been the game or the business of large, wealthy developers. And in our community, we just can’t really afford that. We don’t have enough folks for a large developer to make money here,” she said. “When we start to rethink about who’s investing in our own community and who can invest, then we start to, I think, build out that wealth, better.”

The freeze-and-thaw dynamics that have become more careening in a rapidly changing climate have also been a challenge, as the region must attempt to manage extreme occurrences ranging from floods to wildfires.

“They often call the Arctic the canary in the coal mine, because we start to see the issues of climate change far beyond and far before the lower 48 or other parts of the world. The Arctic has been saying that something’s happening in our environment for quite some time,” O’Neall said.

“I don’t think that there’s really much we can do about this now. It’s happening. We’re in a cycle of climatic disruption, for sure. But we can plan for extreme events, so we know what we’re going to do when the power goes out and it’s negative 30 degrees. We know what’s going to happen when our river floods in the middle of our town, and we’ve lost access to the hospital.

“We’re seeing less and less investment from the federal government,” she said. “So as Alaskans, it’s time for us to think really hard about how we want to protect… our assets. And that comes back to the values that we hold as a community.”

O’Neall grew up in Iowa and drove a stick-shift pickup truck up north, first working as an aide in the Alaska Legislature, then at the Fairbanks Economic Development Corporation and the Interior Gas Utility, and also founded Blue Canoe Media, a boutique communications and consulting firm. She holds a BA in Event Planning and Business Communication from Iowa State University and an MA in Professional Communications from the University of Alaska Fairbanks, where her research focused on governance and climate impacts on rural Alaska, including the relocation of Native communities.

Prior to her election as mayor, she served on the Fairbanks North Star Borough Assembly and was executive director of the Cold Climate Housing Research Center, and also serves on the boards of the Alaska State Homebuilders Association and Alaska Municipal League.

Aerial View of the Fairbanks, Alaska Skyline during Summer
Downtown Fairbanks, Alaska. Credit: Jacob Boomsma via iStock/Getty Images Plus.

 

She lives in downtown Fairbanks with her dog, Tito, who she pointed out is the true official dog of Alaska—the mutt. O’Neall visited Cambridge recently as part of the Just City Mayoral Fellowship at Harvard University’s Graduate School of Design, now in partnership with the Bloomberg Center for Cities.

An edited version of this Mayor’s Desk interview will appear online and in print in Land Lines magazine. The first 20 of these Q&As were compiled in the book Mayor’s Desk: 20 Conversations with Local Leaders Solving Global Problems, which includes a foreword by Michael Bloomberg.

Listen to the show here or subscribe to Land Matters on Apple Podcasts, SpotifyYouTube, or wherever you listen to podcasts.

 


Further Reading

Fairbanks Passes 2026 City Budget, Adds Positions | KTUU/KTVF

Climate Hazards Cost Fairbanks, Anchorage Homeowners Millions | University of Alaska News

Energy Crisis Faces Fairbanks as Well as Anchorage | Reporting from Alaska

  


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. 


Transcript

[00:00:05] Anthony Flint: Welcome to Episode 3 of Season 7 of the Land Matters podcast. I’m your host, Anthony Flint. In our Mayor’s Desk series here at the Lincoln Institute, we interview municipal chief executives from around the world. Our latest conversation brings us all the way to Fairbanks, Alaska, a city of about 30,000 people, way up north near Russia, the gateway to the Arctic as it’s known, the second largest city in the state after Anchorage, and a metropolis that has been awarded the title of coldest city in America, having set a record low of minus 66 degrees Fahrenheit.

We’re talking with 44-year-old Mindy O’Neall, who recently replaced an incumbent and campaigned on themes including downtown revitalization, affordable housing, and public safety. She grew up in Iowa and drove a stick shift pickup truck up north, first working as an aide in the Alaska State Legislature, then the Fairbanks Economic Development Corporation and the Interior Gas Utility, and also founded Blue Canoe Media, a boutique communications and consulting firm.

She holds a BA in event planning and business communication from Iowa State University and an MA in professional communications from the University of Alaska Fairbanks, where her research focused on governance and climate impacts on rural Alaska, including the relocation of Native communities. Prior to her election as mayor, she served on the Fairbanks North Star Borough Assembly and was executive director of the Cold Climate Housing Research Center, and also serves on the boards of the Alaska State Homebuilders Association and Alaska Municipal League.

She lives in downtown Fairbanks with her dog, Tito, who, as she pointed out, is the true official dog of Alaska, the mutt. I first met her at a program for mayors at Harvard and followed up with this interview.

For the uninitiated, including those of us in the lower 48, what kind of place is Fairbanks, and why did you want to be mayor?

[00:02:22] Mayor Mindy O’Neall: Well, thanks, Anthony, and thanks for inviting me onto the show. I get this question a lot, especially for the uninitiated, as you said. That’s cute. You’re right. Fairbanks really is an exotic place. I would say we’re the land of extremes. We are extremely cold in the winter. We’re extremely warm in the summer. Some people may be surprised to learn that we can get up to 90 to 100 degrees in the summer. The force of the sun, the feeling of the sun, is so direct that it is just something you have to experience. We have exotic animals, grizzly bears, and polar bears. We have extreme industry like mining and gas and oil development. We are definitely a place of extremes.

At the heart of it is the people. It’s these people who have grit and determination, and oftentimes this mindset of abundance, where we have so much, as far as so much light, so much darkness. Then, a lot of times, this mindset of scarcity as well, where we’re at the end of the line, we have three to four days of food security at any given time. There’s things that also come into play that really just demonstrate how much of an extreme environment we live in.

Yes, wanting to be mayor. I’ve been in Alaska for over 23 years. I’m originally from Iowa, so I’m a land dweller from the middle of the United States. I came up here, just like a lot of other folks, looking for adventure. If you’ve ever been to the Midwest, they say, “Why would you ever want to leave the land, the heartland?” I said, “Don’t worry, I’ll be back in a year. I just want to go check it out.” After a year, it was painfully obvious that there was so much more to discover to Alaska that I just had to stay. I made my way up to Fairbanks from Anchorage after being there for seven years. I worked in the legislature and started to work for an interior gas utility that brought natural gas to our town.

During that time, I was an untraditional student and went back to our flagship university at the University of Alaska Fairbanks, and got a master’s in organizational development. I wrote my thesis on the politics of relocating Alaska Native villages due to climate change. At the time, I didn’t really realize how that was going to inform my career as much as it has, because after being a labor agent for the laborers. I was the executive director for the Cold Climate Housing Research Center. I spent the last four years doing that while also serving on the Borough Assembly.

One of the things that’s interesting about Alaska is we have seven boroughs that are like counties in the lower 48, and then we have cities within those boroughs. Fairbanks has a borough that has a governing body, which is the assembly, and a mayor. Then within the borough, there are two cities that have each their own mayor and each their own governing bodies. Now I am the mayor of the city of Fairbanks. I have a city council that’s a smaller council that’s located within the borough. The borough is about the size of New Jersey, with 130,000 folks in it. The city is 32,000 of those. Then the city located within the borough is the city of North Pole. They have about 2,500 folks in there.

Like a lot of places where you go from city to city in urban areas, you may or may not know what boundary you’re in. That can be sometimes a point of confusion. We always like to joke for a place that’s so against government and against overregulation, we have a lot of government regulating us.

After serving in the assembly for six and a half years, I started my public service during COVID. I think I had been appointed for about six months and then elected about four months before COVID happened. I really learned how to govern in an elected position through a screen. I do think that COVID was obviously and certainly a pivotal point in politics, but even just in the way that we communicate. That’s my passion, my heart and soul, is communication and journalism, and that sort of thing. We had a mayor that was on paper doing a fine job. He had gotten programs started and knew the city really well and led it, but he was very discriminatory to the Alaska Native population here.

After some comments and some blow-ups that he had on social media, I knew that if anybody was going to be able to beat him in an election, that I’d be able to do it. I just believe that public service is a privilege, and somebody who is in office has to have the respect of every population that is within their community. I’ve wrestled with this a little bit coming into office as, well, the last mayor, he wasn’t doing a bad job. He was actually doing a good job, but he wasn’t showing our community the respect.

I think sometimes we miss out on that key piece of public service is showing your community respect, even if you don’t understand them, even if you don’t agree with them. I think that we have lost that on a lot of levels of government these days. I believe in government. I believe that we have government for a reason. When you don’t have good governance, I do think that one of the benefits of being in this position in the last six months is being a female. This is the first time Fairbanks has had a female mayor in about two decades. I’m the fourth one since 1903.

It’s really touching to be able to be, and especially a young female in my 40s, leading this community and being a role model for other girls in our community to see that there’s somebody like them who treats a community with respect and can lead in an environment that is sometimes very hostile and sometimes very male-driven. That’s a long way of saying that’s how I ended up here.

[00:09:02] Anthony Flint: Everybody’s wrestling with affordability these days. One big part of that is housing. What are the policies that can help in your region, whether home buying or renting?

[00:09:14] Mayor Mindy O’Neall: I mentioned at the beginning that Fairbanks is at the end of the line. While that’s true, we also have an abundance of resources that are part of our economy. We have timber, we have renewable energy, we have access to gravel, and alternative methods such as mycelium. While we’re at the end of the road, we have these resources at our disposal to be innovative on how we approach housing. I think that those answers come in local manufacturing of our own resources, innovation, and then also building things like kind of part homes that have been tested for extreme environments.

We suffer from a housing stock that’s from the ’70s. Alaska really got its last big boom during the oil pipeline of the ’70s. What happened was there was such an explosion of Westerners coming up to the state that they built things the way that they knew how to build things, which was without a lot of insulation, built out of whatever they had. We suffer from very inefficient housing. When we talk about what affordable housing is, for us, it really has to include a component of energy efficiency, so we can even afford to heat our homes.

This year, we’ve had one of the coldest winters on record. I think it was the fourth coldest winter on record. We also got a remarkable amount of snow. It’s been very challenging for folks, especially now that oil prices are going up. We have about 1,200 folks in our community that are on natural gas. Everybody else is heating their homes with diesel fuel. If you think about that, we have folks who are getting delivery of diesel fuel to their homes, myself included. I live in the most urban part of our city.

Going back to affordable housing, it really does include this holistic look of what’s going to work and how we can be energy efficient with our housing, but also how we can use our local resources for innovation and how we can manufacture the resources that we have here. Secondly, and this is something that I think is really interesting, is this idea, this concept of building generational wealth outside of homeownership. That’s a model and a tool that I’d really like to explore more as we talk about how we’re building affordable housing in our community.

[00:11:45] Anthony Flint: This is this idea that not everybody has to buy a home. It’s perfectly fine to rent.

[00:11:50] Mayor Mindy O’Neall: Perfectly fine to rent, but then the next question is, how do renters gain generational wealth so they’re not just handing over money every month without anything in return? They get a house to live in, but there’s no equity in it after a while. In what ways — and I know there are models out there — when we’re building affordable housing, how can we lower the amount of investment for folks in a way that it might not come back to them for 30 to 50 years, but in 30 to 50 years, they’re on their second or third generation of family where they have security in their family in a form of tangible wealth?

[00:12:34] Anthony Flint: There’s also the community land trust model, where you have this more shared equity, and there’s limits on resale, but you still have it.

[00:12:43] Mayor Mindy O’Neall: I like that. There’s more and more folks talking about how to do this in innovative ways. I think typically building homes and housing has been the game or the business of large, wealthy developers. In our community, we just can’t really afford that. We don’t have enough folks for a large developer to make money here. When we start to rethink about who’s investing in our own community, and who can invest, then we start to, I think, build out that wealth better.

[00:13:17] Anthony Flint: The Lincoln Institute has been helping municipalities identify government-owned land that can be used for affordable housing. Do you see opportunities in that approach?

[00:13:29] Mayor Mindy O’Neall: Absolutely, I do. A few facts for you here. 60% of our land in Alaska is federal. 25% is owned by the state of Alaska. It’s about 580,000 acres. 10% is owned by Native corporations, and 1% is private. We have a lot of government land that’s available. Now, about 80 million of those acres are managed for conservation, but that’s still quite a bit of land left for us to use. I think what the Lincoln Institute is doing, exploring these different land-use models, including transportation and other components of community building, is fantastic. I can’t wait to get my hands on more of that information. I signed up for the newsletter.

We have a parking structure that has been mothballed for, gosh, probably five years. The university that used it ended up not needing it. They literally welded the doors shut, and this building has been sitting there deteriorating ever since. Through the Alaska Housing Finance Corporation, who is a statewide housing financing bank, they purchased that parking garage and have put it out for bid for affordable housing. They worked with us, saying, “Okay, we own this now, but it’s right in the middle of your city. What do you want to do with this?” We walked through the options that we have. Do we want senior housing? Yes, we desperately need senior housing. Is this the right place? We don’t think so. Okay. Next option, affordable housing, high-end housing, two bedrooms, apartment. What is it that we need? Through that process, we’ve put out an RFP for a developer to then build two or three stories on top of that parking garage, therefore activating the space using, again, the parking garage for parking, covered parking, which is very important in Fairbanks, Alaska, but also getting units into the downtown core.

That’s one example. There’s a few others that we have ongoing in town, but that’s one example that I’m really eager to see how that plays out.

[00:15:48] Anthony Flint: What are the unique challenges of living with climate change in Alaska, and what, at the state and local level, can be done about it?

[00:15:57] Mayor Mindy O’Neall: They often call the Arctic the canary in the coal mine because we start to see the issues of climate change far beyond and far before the lower 48 or other parts of the world. The Arctic has been saying that something’s happening in our environment for quite some time. I mentioned before what we’ve noticed is we have more wind in Fairbanks, which means that we have more risk for summer fires, wildfires. In the winter, we’ve had more snow than usual.

It’s also been very cold, so colder than usual, which means that our ground will not thaw quickly, meaning that when the temperature gets hot in the air, what’s going to happen? It’s all going to melt into water, but there’s going to be nowhere for it to go because the ground hasn’t unthawed yet. Now we miss out on that water. We get lots of floods, and then we don’t have moisture in the ground, and so it’s more susceptible to wildfires in the summer. That’s just one instance of the cycle of how climate change has affected the interior.

I don’t think that there’s really much we can do about this now. It’s happening. We’re in a cycle of climatic disruption, for sure, but we can plan for it. We can plan for extreme events, so we know what we’re going to do when the power goes out and it’s negative 30 degrees. We know what’s going to happen when our river floods in the middle of our town and we’ve lost access to the hospital or to hotels. We know what to do when we have an ice event because we got three or four inches of rain on top of three or four feet of snow in the middle of winter, and how that affects the animals, the moose. How it affects our ability to hunt and fish and gather berries or medicinal foods.

I think planning is a very big part of how we are prepared because, honestly, you don’t know what’s going to happen from season to season. The other thing is with planning comes money. Alaska is a place where we do not collect sales taxes on a statewide basis. Some municipalities do — we do not, as the municipality of Fairbanks — and income taxes. We pay property taxes, and that’s all we pay. As we address these more and more climatic, dramatic events, it’s costing us more and more to repair the roads, costing more and more to protect the utilities that are above and below ground, and somewhere that’s going to have to come from funding.

We’re seeing less and less investment from the federal government for events like that. As Alaskans, it’s time for us to think really hard about how we want to protect and at what level we want to protect our assets that we have, and what level of commitment that comes from our own pocketbooks.

[00:19:04] Anthony Flint: Yes, leading into that, figuring some of this stuff out at the local level or the local and state level seems to be really important right now. How have you navigated being a mayor at a time when the federal government is reducing funding and more or less withdrawing from being a partner on so many issues?

[00:19:26] Mayor Mindy O’Neall: Yes. It seems like we continue to ask our employees to do more with less. At the same time, the public expects services to be modern. That means we have to invest in technology. A lot of times, we just don’t have the funding for that. It’s a tough spot, I got to say. I have all of these ideas and plans for being mayor. Then you come into the office and you’re like, “Okay, how am I going to make this work with the operations that we already have going, the way we want to provide services and make things more efficient for our public with less and less funding from the state and from the federal government?”

Again, I do think that we’re going to have to look at ways that we contribute to ourselves, and that comes back to the values that we hold as a community. We’re a place where tourists want to be because that’s also a big part of our economy. It’s tough. I haven’t figured it out yet, but I have two and a half more years to go. It’s definitely something I’m working on a lot, and how we do more with less and how we increase, or how we explain the value of good governance with putting our own skin in the game.

[00:20:43] Anthony Flint: Mindy O’Neall is mayor of Fairbanks, Alaska, the latest leader to be interviewed in the Lincoln Institute’s Mayor’s Desk series. We love talking to mayors, and we’ve compiled 20 of these interviews in a book, Mayor’s Desk: 20 Conversations with Local Leaders Solving Global Problems, which includes a forward by Michael Bloomberg. Otherwise, Mayor’s Desk interviews appear in Land Lines magazine, in addition to most of them being broadcast here on the Land Matters podcast. You can find everything on the Lincoln Institute website. Just navigate to lincolninst.edu.

On social media, our handle is @landpolicy. Please go ahead and rate, share, and subscribe to Land Matters, the podcast of the Lincoln Institute of Land Policy. For now, I’m Anthony Flint signing off, until next time.

[00:21:41] [END OF AUDIO]

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Aerial photo of Billings, Montana, with buildings in the foreground and mountains in the background.

Report Finds New Homebuyers in Some Cities Pay Double the Property Taxes of Their Neighbors

By Kristina McGeehan, Abril 28, 2026

The Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence released the annual 50-State Property Tax Comparison Study, the most comprehensive annual analysis of property taxes in the United States that offers a detailed, city-by-city analysis of property tax rates for the 2025 tax year. 

This annual study documents the wide range of property tax rates in more than 100 US cities and helps explain why they vary so much. The report identifies four key factors that explain most of the variation in property tax rates: property tax reliance, property values, the level of local government spending, and classification (whether cities tax homesteads at lower rates than they tax other types of property). 

The report shows that assessment limits, which restrict how fast a property’s taxable value can grow from year to year regardless of what is happening in the broader housing market, continue to drive inequities. This happens because when a home is sold, the taxable value typically resets to the current market value. Therefore, new buyers immediately face the full tax burden while neighbors in similar homes may pay taxes on a fraction of the actual market value. The tax inequities created by assessment limits only compound over time. The longer a homeowner stays in their house, and the faster local home values rise, the wider the gap grows. It is especially extreme in cities with hot real estate markets, like Miami, where the owner of a newly purchased, median-valued home would face a tax bill 3.2 times higher than would the owner of an equally valued home purchased in 2012: $10,024 versus $3,166. 

“Assessment limits are often presented as straightforward tax relief but our annual analysis continues to show that assessment limits have a number of negative consequences––they create large disparities in tax bills for similar homes and shift the burden to new homeowners,” said Adam H. Langley, associate director of Tax Policy at the Lincoln Institute of Land Policy. “As more states look to adopt these policies, our data shows clearly what the trade-offs are and who ends up paying the price.”

The study also highlights an increase in property tax classification in recent years, whereby office buildings face higher effective tax rates than do homesteads. An analysis of the largest cities in each state shows that commercial properties experience an effective tax rate that is 82 percent higher than the rate for homesteads, on average. 

“Property taxes are the backbone of local government finance, and this report gives policymakers, residents, and businesses the clearest possible picture of how these taxes actually work in practice,” said Mark Haveman, executive director at the Minnesota Center for Fiscal Excellence. “What stands out year after year is how much the design of the property tax system matters. These choices have real consequences for housing affordability, business competitiveness, and fiscal equity, and understanding each of these factors is the first step toward improving them.”

The analysis of the largest city in each state shows that the average effective tax rate on a median valued homestead was 1.213 percent in 2025 for this group of 53 cities. At that rate, a home worth $200,000 would owe $2,426 in property taxes (1.213 percent multiplied by $200,000). On the high end, three cities have effective tax rates at least two times higher than the average—Detroit, Aurora (IL), and Portland (OR). Conversely, seven cities have tax rates half the study average or less—Honolulu, Billings (MT), Denver, Salt Lake City, Boston, Charleston (SC), and Huntsville (AL).

Table showing five highest and lowest effective property tax rates on a median-valued home in 2025.
Note: Data for all cities: Figure 2 (page 21), Appendix Table 1a (page 54), and Appendix Table 2a (page 62).

Taking a closer look at the cities with the lowest property tax rates, Billings had by far the largest drop in property taxes for a median-valued home in this year’s report (37 percent). Montana created a graduated property tax structure in 2025 with three tax brackets, which slashed effective tax rates on homes worth $400,000 or less, with smaller decreases on homes worth up to $1.5 million, and increases on the most valuable homes. 

The study also includes estimates for each city’s effective tax rates and tax bills for commercial, industrial, and apartment properties. It shows how taxes changed in each city from 2024 to 2025, the effect of policies that shift the tax burden from homesteads to commercial properties and apartment buildings, and the level of tax inequities created by assessment limits.

To take a closer look at the property tax system in the United States and understand the implications for cities, read the 50-State Property Tax Comparison Study on the Lincoln Institute’s website.


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

Lead image: Aerial photo of Billings, Montana, with buildings in the foreground and mountains in the background. Image credit: peeterv via Getty Images.

Eventos

2026 Urban Economics and Public Finance Conference

Abril 30, 2026 - Maio 1, 2026

Cambridge, MA United States

Offered in inglês

The economic growth and development of urban areas are closely linked to local fiscal conditions. This research seminar offers a forum for new academic work on the interaction of these two areas. It provides an opportunity for specialists in each area to become better acquainted with recent developments and to explore their potential implications for synergy. 

This event is by invitation only.


Detalhes

Data(s)
Abril 30, 2026 - Maio 1, 2026
Horário
8:30 a.m. - 12:15 p.m. (EDT, UTC-4)
Local
Lincoln Institute of Land Policy
Cambridge, MA United States
Idioma
inglês

Palavras-chave

Desenvolvimento Econômico, Economia, Habitação, Inequidade, Uso do Solo, Planejamento de Uso do Solo, Valor da Terra, Tributação Imobiliária, Governo Local, Tributação Imobiliária, Finanças Públicas, Ordem Espacial, Tributação, Urbano, Valoração, Tributação de Valores

Eventos

Conference on Property Taxation in Europe

Junho 8, 2026 - Junho 9, 2026

The Hague, Netherlands

Offered in inglês

The Conference on Property Taxation in Europe provides an opportunity to introduce the Lincoln Institute’s forthcoming book, Property Tax in Europe: A Changing Landscape. This event, organized in collaboration with the Netherlands Council for Real Estate Assessment, will bring together chapter authors and European property tax experts from across the continent to discuss comparative insights and policy lessons. View the agenda and other details about the event.

This event is by invitation only.


Detalhes

Data(s)
Junho 8, 2026 - Junho 9, 2026
Local
The Hague, Netherlands
Idioma
inglês

Palavras-chave

Tributação Imobiliária

Blog Post
A row of several houses and their front yards. The most prominent house is red with white trim and black shutters. The other houses are neutral colors.

Understanding State Property Tax Limits

By Adam H. Langley, Bethany P. Paquin, and Yonhui Um

The following post is an excerpt from Understanding State Property Tax Limits, a Lincoln Institute Policy Download. 

The United States saw unprecedented growth in housing prices from 2020 to 2022, following a decade during which home values had already appreciated rapidly. In addition to spurring broad concerns about housing affordability, this spike has triggered apprehension among homeown­ers about an impending increase in property taxes. But changes in property values usually do not lead to com­mensurate changes in property taxes, because local governments can adjust their property tax rates to offset shifts in their tax base and ensure that tax bills do not grow too quickly. As a result, property taxes have risen since 2020, but far less than housing prices and about the same as inflation. From the first quarter of 2020 to the second quarter of 2025, housing prices grew 51 percent, property taxes per capita grew 26 percent, and inflation grew 25 percent.

Still, rising property values have led policymakers in many states to call for new limits on property taxes. Property tax limits constrain the property tax rate, assessed values, or overall levy. They are intended to keep property tax bills in check and to ease the minds of worried constituents. But they often introduce fiscal and political complexities and can have negative consequences for schools, public safety, and other municipal services. In addition, state-imposed limits on local property taxes reduce local control over budget decisions and constrain the ability of local governments to respond to changing circumstances and voter preferences. They impose a one-size-fits-all limit on very different local governments.

By 2022, all but three states (Hawaii, New Hampshire, and Vermont) had some type of property tax limit. However, the impact of property tax limits on taxpayers and local governments varies widely depending on the specifics of each limit, including the level of allowable growth, exclusions, override options, and the types of local governments covered.

This paper provides an overview of how property tax limits work in the United States by analyzing information newly available in summary tables added to the Lincoln Institute of Land Policy’s Significant Features of the Property Tax® database. It includes information on property tax rate limits, assessment limits, and levy limits; Truth in Taxation measures; and revenue and expenditure limits. The analysis covers tax limits imposed by state governments on local governments, not limits adopted by individual local governments. More detailed state-specific information is available through the Significant Features database.

Tax limits can be complex. Sometimes the caps vary based on property class (residential versus commercial), the type of local government (large cities versus small towns), or other factors. When a state tax limit varies in these ways, our analysis focuses on the laws that affect the largest number of taxpayers and local governments in the state. The appendix provides important caveats to the state-specific information described in the paper.

Download the full report.


Lead image: Horizontal image of four houses and front yards, including a red house with white trim and black shutters. Credit: Zac Gudakov via Unsplash

Nueva edición de Sistemas del impuesto predial en América Latina y el Caribe

Por Luis Quintanilla y Claudia De Cesare, Janeiro 26, 2026

El Instituto Lincoln de Políticas de Suelo ha dedicado más de una década a recopilar, organizar y difundir datos sobre el impuesto predial en América Latina y el Caribe (ALC). Este esfuerzo culminó en la publicación del libro Sistemas del impuesto predial en América Latina y el Caribe en 2016, que detalla la experiencia de nueve países: Argentina, Brasil, Chile, Colombia, Costa Rica, Ecuador, Guatemala, Perú y Uruguay.

En abril, el Instituto Lincoln lanzará la segunda edición del libro Sistemas del impuesto predial en América Latina y el Caribe, a 10 años de su primera publicación. Esta nueva edición actualiza informaciones relevantes sobre el impuesto en los nueve países analizados en la primera, e incluye cuatro nuevos países: Bolivia, México, Panamá y Paraguay. En total, se evalúan sistemas de impuesto predial en 13 países.

Al igual que en la primera edición, se examinan diversos temas considerando la diversidad en los modelos de institucionalidad y operatividad del impuesto predial en ALC, incluyendo desde una discusión del grado de autonomía otorgado a los municipios en el diseño y la administración del impuesto hasta los principales obstáculos legales, jurídicos y políticos que perjudican su equidad y eficiencia a nivel administrativo. Además, esta edición aborda temas adicionales, como los impactos de la crisis económica resultante de la pandemia de COVID-19 en el desempeño del impuesto predial.

Por otra parte, la creciente desigualdad socioeconómica en la región ha intensificado el debate sobre fuentes más progresivas de tributación, incluidos los impuestos territoriales, lo que motiva a los autores a reflexionar sobre las adaptaciones estructurales en el impuesto predial que podrían contribuir a una mayor equidad tributaria. Se discute también la baja incidencia del impuesto sobre los inmuebles rurales, frecuentemente sujetos a beneficios tributarios.

Desempeño del impuesto predial en América Latina

Según la OCDE, la mayoría de los países latinoamericanos se enfrentan a desafíos estructurales que limitan su progreso continuo y sostenible. Entre ellos se encuentran las fuertes desigualdades socioespaciales, con parte del territorio compuesto por asentamientos informales marcados por la inexistencia o precariedad de servicios públicos, lo que evidencia disfuncionalidades en el mercado inmobiliario. Según fuentes enfocadas en la Revista Iberoamericana de Gobierno Local, el 17,7 por ciento de la población urbana de ALC vivía en barrios marginales en el 2020. El desarrollo económico de la región también se vio afectado por la marcada concentración de ingresos.

Ante este escenario, el impuesto predial debería ocupar un lugar más destacado en el financiamiento de las ciudades en Latinoamérica. La OCDE reconoce su potencial para mejorar el funcionamiento del mercado inmobiliario, combatir las desigualdades por medio de una tributación equitativa, y aumentar los ingresos de los gobiernos locales para proveer mejores servicios públicos e infraestructura. La organización también señala la importancia de los tributos de base inmobiliaria, que incluyen el impuesto predial, frente al crecimiento de la movilidad del capital y de los individuos.

El libro destaca que, a pesar de la baja importancia histórica del impuesto predial como fuente de ingresos en la región, en más de dos décadas, su crecimiento promedio en los trece países estudiados fue del 7,2 por ciento, pasando de 0,35 por ciento (2000) a 0,38 por ciento (2022) del PIB. La recaudación promedio máxima fue del 0,41 por ciento en 2018. Aun así, estudios previos sugieren que la recaudación de los países latinoamericanos está por debajo de su potencial. Adicionalmente, a partir del 2020, se puede observar el impacto de la crisis económica resultante de la pandemia del COVID-19.

Crédito: Elaboración de Cláudia De Cesare para Sistemas del impuesto predial en América Latina y el Caribe. Nota: Bolivia y Ecuador no están considerados en el promedio del año 2022.

La siguiente figura compara la importancia del impuesto predial en los 13 países examinados con su relevancia para los países de OCDE. Entre 2012 y 2021, en promedio, la recaudación de la OCDE superó el 1 por ciento del PIB, aumentando ligeramente la distancia entre el desempeño del impuesto predial en comparación con el inicio del periodo. En general, el promedio de los países latinoamericanos representó un poco más de un tercio de los países de la OCDE.

Crédito: Elaboración de Cláudia De Cesare para Sistemas del impuesto predial en América Latina y el Caribe.

En cuanto a la evolución del impuesto con relación al PIB entre 2000 y 2022, no se observa una tendencia uniforme de comportamiento en la región. La siguiente figura muestra la recaudación individual de los 13 países latinoamericanos examinados en 2000 y 2022, excepto para Ecuador y Bolivia, donde se usaron datos de 2021 en vez de 2022. Como muestra la figura, su importancia como fuente de ingresos es siempre inferior al 1 por ciento del PIB en todos estos países. Al final del periodo, la recaudación fue superior al 0,5 por ciento del PIB solo en Chile (0,78 por ciento), Brasil (0,67 por ciento), Colombia (0,67 por ciento) y Uruguay (0,55 por ciento). La importancia del impuesto como fuente de ingresos permanece inferior al 0,3 por ciento del PIB en Perú, Panamá, Ecuador, Paraguay, Guatemala y México. En diversos países, se observan diferencias significativas al comparar el desempeño del impuesto con respecto al PIB entre 2000 y 2022, e incluso se verifican pérdidas en la recaudación en Argentina, Bolivia, Panamá, Paraguay y Uruguay.

Crédito: Elaboración de Cláudia De Cesare para Sistemas del impuesto predial en América Latina y el Caribe. Nota: (1) Se usaron datos de 2021 en vez de 2022 para Ecuador y Bolivia.

Parte del desempeño subóptimo del impuesto predial como fuente de ingresos puede atribuirse a los beneficios tributarios cada vez mayores, tales como exenciones o alícuotas reducidas, concedidos a los inmuebles rurales. Por ejemplo, la tributación a los inmuebles rurales en Uruguay, que representaba un 38,3 por ciento de los ingresos tributarios a nivel de departamento en 1990, pasó a representar solo el 20,3 por ciento en 2021, considerando todos los departamentos del país, excepto Montevideo.

Por otra parte, la crisis económica derivada de la pandemia del COVID-19 tuvo un impacto negativo en la recaudación del impuesto predial en 2021 respecto a 2019 en 8 de los 13 países estudiados. Este impacto negativo se puede atribuir, en parte, a las medidas de alivio fiscal concedidas por diferentes países y jurisdicciones, como prórrogas y diferimientos de pagos, descuentos solidarios y, en algunos casos, condonaciones y amnistías de multas e intereses para inmuebles destinados al turismo, restaurantes y entretenimiento.

Crédito: Elaboración de Cláudia De Cesare para Sistemas del impuesto predial en América Latina y el Caribe.

Potencial sin explorar

Diversas investigaciones reconocen el potencial no realizado del impuesto predial como fuente de ingresos en ALC, mediante estudios de casos desarrollados para Brasil, Argentina, Colombia y Costa Rica. Los resultados indican en todos los casos un amplio potencial de mejoría en los países examinados entre el 64 por ciento y el 170 por ciento, llegando incluso a estimaciones de entre el 1 por ciento y el 1,25 por ciento del PIB.

La baja tributación del suelo rural ha surgido como un tema preocupante en la mayoría de los países latinoamericanos, principalmente considerando la falta de evidencias de que esta política haya impactado efectivamente en el mantenimiento o la sustentabilidad de las actividades agropecuarias. Aunque existan diferencias socioeconómicas entre las áreas urbanas y rurales (que no siempre es el caso), ambas deben contribuir a la financiación de los gastos públicos considerando la capacidad contributiva. Además, la política de exoneración del impuesto predial a los inmuebles rurales afecta negativamente la autonomía fiscal de los municipios donde se llevan a cabo actividades como la agricultura, ganadería, silvicultura, explotación forestal, pesca, minería y aprovechamiento de recursos naturales, entre otras.

Por otra parte, se reconoce que han sido importantes los avances en cuanto a la administración del impuesto predial en la región, incluyendo, por ejemplo, la creación de catastros territoriales a nivel nacional, inversiones en proyectos de reestructuración y actualización de los catastros subnacionales, la generación de observatorios de mercados inmobiliarios, el desarrollo de modelos de valuación más eficientes para estimar el valor de los inmuebles, valuaciones masivas más frecuentes, y la aplicación de prácticas y estrategias más eficientes de cobro del impuesto. Además, se observa claramente un aumento en la transparencia de los datos y resultados tributarios. Varios de estos progresos se relacionan con una mayor oferta de tecnologías para la actualización de datos catastrales y al uso más generalizado de técnicas de geoestadística o de herramientas de inteligencia artificial. No obstante, aún se tratan de avances parciales que muchas veces son frenados por decisiones políticas. Los autores del libro coinciden que la subutilización de este instrumento de financiación señala una oportunidad para su fortalecimiento.

Las experiencias relatadas en esta nueva edición constituyen una valiosa fuente de recursos para formuladores de políticas fiscales y administradores de impuestos sobre la propiedad inmobiliaria. La construcción colectiva de conocimiento, la suma de percepciones y lecciones, y los diferentes puntos de vista son fundamentales para avanzar e innovar en la concepción de reformas y revisiones en las prácticas de gestión y administración del impuesto.

La segunda edición se publicará a principios de 2026. Habrá una versión electrónica disponible desde el sitio web del Instituto Lincoln y una versión impresa a través de Columbia University Press.


Cláudia M. De Cesare es una investigadora y consultora de tributación inmobiliaria y un miembro de facultad afiliada del Instituto Lincoln de Políticas de Suelo.

Luis F. Quintanilla Tamez es analista de políticas en el Instituto Lincoln de Políticas de Suelo.