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1. Rethinking the Property Tax-School Funding Dilemma

   Notas de Políticas Públicas
   Fevereiro 2023
   By Daphne A. Kenyon, Bethany Paquin, and Andrew Reschovsky

   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–...

2. 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

3. 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...

4. An Examination of Sales Ratio Data and Sources Incorporated into the 50-State Property Tax Comparison Study

   Documentos de Trabalho
   Dezembro 2020
   Bob DeBoer

   The 50-State Property Tax Comparison Study, jointly produced by the Minnesota Center for Fiscal Excellence (MCFE) and the Lincoln Institute of Land Policy, uses sales ratios to more accurately...

5. The Property Tax in Latvia

   System Structure and Current Challenges
   Documentos de Trabalho
   Julho 2020
   Sarmite Barvika

   The aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical and historical overview of real...

6. Property Tax

   Fifty-State Study Shows Property Tax Inequities from Assessment Limits Continue to Grow
   Revista Land Lines
   Junho 2020
   By Will Jason, June 10, 2020

   In states with property tax assessment limits, disparities in tax bills between new and longtime homeowners continued to grow, according to the annual 50-State Property Tax Comparison Study by the...

7. Property Tax in Africa

   Status, Challenges, and Prospects
   Livros
   Junho 2017
   Edited by Riël Franzsen and William McCluskey

   “This one-of-a-kind study is an indispensable source for academics and policy makers who seek to explore the virtues of the property tax. The relevance of this volume clearly transcends the...

8. Detroit and the Property Tax

   Strategies to Improve Equity and Enhance Revenue
   Informes sobre Políticas Fundiárias
   Novembro 2015
   Gary Sands and Mark Skidmore

   This report outlines the problems underlying the erosion of Detroit's property tax base—a factor that contributed to the city's bankruptcy in 2013. It offers recommendations for reform...

9. Use-Value Assessment of Rural Lands

   Time for Reform?
   Informes sobre Políticas Fundiárias
   Novembro 2015
   John E. Anderson and Richard W. England

   Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This...

10. Mejoramiento del desempeño del impuesto sobre la propiedad en América Latina

    Informes sobre Políticas Fundiárias
    Outubro 2015
    Claudia M. De Cesare

    This report, Mejoramiento del desempeño del impuesto sobre la propiedad en América Latina (Improving the Performance of the Property Tax in Latin America), presents a comprehensive...