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

   Documentos de Trabalho
   Agosto 2022
   Ronald W. Rakow

   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...

7. 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...

8. 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,...

9. Land Lines, January/April 2021

   Revista Land Lines
   Janeiro 2021
   Edited by Katharine Wroth

   This special double issue of Land Lines commemorates the 75th anniversary of the Lincoln Institute of Land Policy, chronicling the organization’s history and exploring how land can serve as a...

10. A Deep Dive on South Carolina's Property Tax

    Complex, Inequitable, and Uncompetitive
    Outro
    Agosto 2020
    Project Manager: Daphne Kenyon
    Funded by the South Carolina Chamber Foundation and the South Carolina Realtors
     

    South Carolina has a property tax system that is unique among the 50 states. As this report shows, it is complex, nontransparent, inequitable, and noncompetitive.