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Row of houses on a canal and medium sized commercial ship on the opposite side.

Annual Report

In fiscal year 2024, the Lincoln Institute reorganized to better integrate its cross-cutting programs and initiatives, with an eye toward responding to the enormity of the global climate crisis and finding solutions in land to improve quality of life.

Lea el informe en español.

February 2025

Our annual reports highlight our activities, programs, and initiatives in key areas of impact.

February 2025

Our annual reports highlight our activities, programs, and initiatives in key areas of impact.

A couple walking down the stairs of their home.

When Property Values Rise, Do Property Taxes Rise Too?

Thomas Brosy and Adam Langley

February 2025, English

This policy download examines the complex relationship between property values and property taxes, how it varies across states, and offers recommendations to ensure that spikes in housing prices do not lead to rapid growth in property tax bills.

Policy Downloads

Land Value Taxation, Property Tax

February 2025, English

This policy download examines the complex relationship between property values and property taxes, how it varies across states, and offers recommendations to ensure that spikes in housing prices do not lead to rapid growth in property tax bills.

Policy Downloads

Land Value Taxation, Property Tax

An aerial view of a row of building roof tops with solar panels installed on them.

Building an American Energy Future for All 

Market Building for Community-Scale Projects, Business Development, and Good Jobs

Xavier de Souza Briggs and Robert J. “RJ” McGrail

February 2025, English

Learn how community-scale clean energy projects can drive economic growth, create jobs, cut carbon emissions, and provide energy savings while empowering communities to build a cleaner, more reliable energy future.

Policy Downloads

Climate Change, Environment

February 2025, English

Learn how community-scale clean energy projects can drive economic growth, create jobs, cut carbon emissions, and provide energy savings while empowering communities to build a cleaner, more reliable energy future.

Policy Downloads

Climate Change, Environment

Property Tax Trends 2023 and 2024

Catherine Collins

February 2025, English

This report provides an overview of new developments in property taxation in 2023 and 2024. Special attention is given to changes in eligibility requirements for property tax relief programs.

Other Publications

Housing, Local Government, Property Tax

February 2025, English

This report provides an overview of new developments in property taxation in 2023 and 2024. Special attention is given to changes in eligibility requirements for property tax relief programs.

Other Publications

Housing, Local Government, Property Tax

I’m HOME Manufactured Housing Data Factsheet – Connecticut

February 2025, English

The Connecticut data factsheet captures key demographics related to manufactured housing underscoring the importance of this type of housing. As the largest source of unsubsidized affordable housing in America, manufactured housing must be preserved and protected.

Resource

Housing

February 2025, English

The Connecticut data factsheet captures key demographics related to manufactured housing underscoring the importance of this type of housing. As the largest source of unsubsidized affordable housing in America, manufactured housing must be preserved and protected.

Resource

Housing

I’m HOME Manufactured Housing Data Factsheet – Arkansas

January 2025, English

The Arkansas data factsheet captures key demographics related to manufactured housing underscoring the importance of this type of housing. As the largest source of unsubsidized affordable housing in America, manufactured housing must be preserved and protected.

Resource

Housing

January 2025, English

The Arkansas data factsheet captures key demographics related to manufactured housing underscoring the importance of this type of housing. As the largest source of unsubsidized affordable housing in America, manufactured housing must be preserved and protected.

Resource

Housing

I’m HOME Manufactured Housing Data Factsheet – Iowa

January 2025, English

The Iowa data factsheet captures key demographics related to manufactured housing underscoring the importance of this type of housing. As the largest source of unsubsidized affordable housing in America, manufactured housing must be preserved and protected.

Resource

Housing

January 2025, English

The Iowa data factsheet captures key demographics related to manufactured housing underscoring the importance of this type of housing. As the largest source of unsubsidized affordable housing in America, manufactured housing must be preserved and protected.

Resource

Housing

Property Taxes and the Great Recession

The Role of Property Tax Limits

Thomas Brosy and Chiara Ferrero

January 2025, English

Working Paper

Land Markets, Local Government, Property Tax, Public Finance

January 2025, English

Working Paper

Land Markets, Local Government, Property Tax, Public Finance