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 the top 10 things to look for in an appraisal, judicial perspectives on statutory construction, ensuring access to justice for self-represented litigants in a neutral tribunal, and distinguishing real and personal property. 

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

Truth in Taxation – An Alternative to Assessment and Levy Caps 
Tuesday, August 29, 9:30 to 10:30 a.m. 

Utah adopted Truth in Taxation to avoid “silent” tax increases that occur when property values rise and tax rates remain constant. This session will highlight how Truth in Taxation provides a policy alternative to assessment and levy caps, which can undermine equity in property taxation. 

Demonstration of the Lincoln Institute Vertical Equity App
Wednesday, August 30, 1:00–2:30 p.m. 

This session will demonstrate a new app developed by the Lincoln Institute of Land Policy and the Center for Appraisal Research and Technology that calculates several measures of vertical equity for assessments and provides a narrative report to assist the user in their interpretation.