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1. Property Tax Trends 2020–2021

   Outro
   Abril 2021
   Catherine Collins

   This report provides an overview of current trends in the property tax, including updates on property tax actions taken by states and local governments in response to the COVID-19 crisis.

2. 50-State Property Tax Comparison Study

   For Taxes Paid in 2020
   Outro
   Junho 2021
   Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence

   As the largest source of revenue raised by local governments, a well-functioning property tax system is critical for promoting municipal fiscal health. This report documents the wide range of...

3. Effects of Reducing the Role of the Local Property Tax in Funding K-12 Education

   Documentos de Trabalho
   Novembro 2021
   Daphne Kenyon and Semida Munteanu

   Between 1989 and 2018, while national reliance on local property taxation to fund K-12 education remained quite stable, 24 states increased reliance on the local property tax, while 25 states...

4. Property Taxes

   What Everybody Needs to Know
   Documentos de Trabalho
   Setembro 2021
   Ronald C. Fisher

   The property tax is the largest single source of revenue under the control of state or local governments in the United States. Property taxes provide a fundamental fiscal foundation for all types of...

5. Mandating Access to Affordable Housing, City by City

   Is France’s Fair-Share SRU Law a Model for U.S. Metropolitan Areas?
   Documentos de Trabalho
   Setembro 2021
   Yonah Freemark

   In 2000, France’s legislature passed the Loi relative à la Solidarité et au renouvellement urbains (SRU) law, a housing affordability requirement for many municipalities across...

6. Climate Change Adaptation and Property Values

   A Survey of the Literature
   Documentos de Trabalho
   Agosto 2021
   Katherine A. Kiel

   This paper surveys the current literature of the impact of climate change adaptation on residential property values. Several categories of adaptation are considered including ecosystem management,...

7. Research, Public Sector Policy Change, Advocacy, Philanthropy and the Private Sector Collide to Create an Affordable Housing and Economic Development Opportunity in Colorado

   The Case of indieDwell
   Documentos de Trabalho
   Junho 2021
   Phyllis Resnick and Jennifer Newcomer

   On July 6, 2020, modular builder indieDwell opened a factory in Pueblo, Colorado with a capacity of 160,000 square feet of housing and plans for expansion. indieDwell’s journey to Colorado was...

8. Split-Rate Taxation

   Impacts on Tax Base
   Documentos de Trabalho
   Janeiro 2021
   Zhou Yang and Zackary Hawley

   Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...

9. Split-Rate Taxation and Business Establishment Location

   Evidence from the Pennsylvania Experience
   Documentos de Trabalho
   Janeiro 2021
   Andrew Hanson

   This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...

10. Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership

    Documentos de Trabalho
    Janeiro 2021
    Fernanda Alfaro, Dusan Paredes, and Mark Skidmore

    In this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...