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  1. How Homestead Exemptions Can Counteract Regressivity in Property Tax Assessments

    Documentos de Trabalho
    Março 2024
    Ron Rakow, Lincoln Institute of Land Policy

    Evidence presented in several recent academic studies using national datasets indicates widespread regressivity in property tax assessments. This can be due to statutory limits on assessment levels...

  2. New Tool Measures Vertical Equity in Property Tax Assessments

    Revista Land Lines
    Dezembro 2023
    By Jon Gorey, December 15, 2023

    The online tool provides a free resource for evaluating and interpreting assessment equity in several ways

  3. The Effects of Flood Buyouts and Green Infrastructure on Nearby Property Values

    Documentos de Trabalho
    Agosto 2023
    Ryun Jung Lee, Wayne Day, Alexander Abuabara, Galen Newman, and Walter Peacock

    Property buyouts have been widely implemented as a hazard mitigation strategy to relocate residents to a safer location and reduce potential flood damages. Green infrastructure is an established...

  4. Transitioning Out of Capped Property Assessments

    The Value Recapture Approach
    Documentos de Trabalho
    Agosto 2023
    Carmela Quintos

    Assessment caps lead to inequities because the same growth limit is applied to high and low growth properties. For high growth properties that fall under the cap, the assessments are artificially...

  5. Can Removing Development Subsidies Promote Adaptation?

    The Coastal Barrier Resources System as a Natural Experiment
    Documentos de Trabalho
    Maio 2023
    Hannah Druckenmiller, Yanjun (Penny) Liao, Sophie Pesek, Margaret Walls, and Shan Zhang

    As natural disasters grow in frequency and intensity under climate change, limiting populations and properties in harm's way will be one important facet of adaptation. This study focuses on one...

  6. Rethinking the Property Tax-School Funding Dilemma

    Notas de Políticas Públicas
    Fevereiro 2023

    This policy brief focuses on the roles of the local property tax and state aid in the funding of public education and analyzes their strengths and weaknesses. A key theme is the property tax–...

  7. Comparative Measures of Property Tax Equity in Suffolk County, Massachusetts

    Documentos de Trabalho
    Agosto 2022

    A nationwide analysis of property tax assessments and sales data over a ten-year period, by Christopher Berry of the Harris School of Public Policy at the University of Chicago, found pervasive...

  8. Measures of Vertical Inequality in Assessments

    Documentos de Trabalho
    Agosto 2022
    Daniel P. McMillen and Ruchi Singh

    Standard measures of vertical inequity suggest that assessments are regressive in the sense that high-priced properties are often assessed at lower rates than low-priced properties. Conventional...

  9. New Book "Property Tax in Asia" Provides the First Comprehensive Analysis of the Property Tax Across the World’s Largest Continent

    Revista Land Lines
    Setembro 2022
    By Will Jason, September 7, 2022

    The property tax has great potential as a source of local government revenue in Asia, but its implementation has been uneven. The Lincoln Institute’s new book Property Tax in Asia: Policy and Practice provides the first comprehensive analysis of how this

  10. 2019 Survey on the Use of Automated Valuation Models (AVMs) in Government Assessment Offices

    An Analysis of AVM Use, Acceptance, and Barriers to More Widespread Implementation
    Documentos de Trabalho
    Julho 2022
    Paul Bidanset and Ronald Rakow

    Accurate and consistent assessments are critical components of an equitable property tax system. Automated valuation models (AVMs) are programmed statistical and mathematical models used to estimate...

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