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Market Value-Based Taxation of Real Property
Revista Land LinesMaio 2001Jane H. MalmeOver the past decade of transition from communist to market economies, property taxation has taken on economic, political and legal importance as the countries in Central and Eastern Europe have...
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Conservation Easements
The Interaction of Land Policy and TaxationRevista Land LinesMaio 1998Conservation easements have become an important new tool for protecting environmentally significant open space. In the past, permanent restrictions against development often required outright...
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Pension Legacy Costs and Local Government Finances
Revista Land LinesOutubro 2012Local government pensions are significantly underfunded because many governments have not set aside enough funds each year to cover the liabilities incurred. In effect, they are borrowing to pay for...
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Assessment Reform in Indiana
One Step Forward, Two Steps BackRevista Land LinesNovembro 2000Frank Kelly and Jeff WuenschThe property tax in Indiana has long generated considerable public policy debate, centering on the methods prescribed by the state to determine property values. Most states use some form of market...
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¿Cómo proporcionan los estados alivio tributario?
Un estudio nacional sobre exenciones a la vivienda familiar y créditos del impuesto sobre la propiedadRevista Land LinesAbril 2015El primer estudio nacional integral de exenciones a la vivienda familiar y créditos del impuesto sobre la propiedad proporciona a las autoridades una herramienta fundamental para evaluar y...
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David C. Lincoln Fellows, Current and Past
Junho 2017The David C. Lincoln Fellowships in Land Value Taxation (LVT) were established in 1999 to develop academic and professional interest in this topic through support for major research projects. The...
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The Value Capture Debate in Latin America
Revista Land LinesJulho 2003Value capture is an increasingly popular concept that seeks to capture for public benefit all or part of the increments in land value resulting from community, rather than private, investments and...
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Mensaje del presidente
Crear un sentido de pertenenciaRevista Land LinesSetembro 2017Los vínculos humanos con la tierra anteceden a la ciencia y a la lógica. Son tan fundamentales para nuestra identidad que rara vez los cuestionamos o evaluamos. Es importante destacar que estos...
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Reconsidering Preferential Assessment of Rural Land
Revista Land LinesAbril 2012Preferential assessment of rural land has become a central feature of property taxation in the United States. Governors and state legislatures need to pause and consider whether various proposed...
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Journalists Forum looks at the central role of land
Posts do BlogMaio 2018
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