Topic: impuesto a la propiedad inmobiliaria

Oportunidades de becas de posgrado

2024 C. Lowell Harriss Dissertation Fellowship Program

Submission Deadline: March 1, 2024 at 6:00 PM

The Lincoln Institute’s C. Lowell Harriss Dissertation Fellowship Program assists PhD students whose research complements the institute’s interest in valuation and taxation. The program provides an important link between the institute’s educational mission and its research objectives by supporting scholars early in their careers.

For information on present and previous fellowship recipients and projects, please visit C. Lowell Harriss Dissertation Fellows, Current and Past.

The application deadline is 6 p.m. EST on March 1, 2024.


Detalles

Submission Deadline
March 1, 2024 at 6:00 PM


Descargas


Palabras clave

regulación del mercado de suelo, valor del suelo, tributación del valor del suelo, impuesto a base de suelo, gobierno local, tributación inmobilaria, tributación, valuación, impuesto a base de valores

A man stands in front of a graffiti-covered wall

Fellows in Focus: Designing a New Approach to Property Tax Appraisals

By Jon Gorey, Noviembre 28, 2023

 

The Lincoln Institute provides a variety of early- and mid-career fellowship opportunities for researchers. In this series, we follow up with our fellows to learn more about their work.

Determining the value of property is a complex and often controversial job, but new tools are making it easier for appraisers to ensure the fairness of their work. Those tools include an approach developed by Paul Bidanset, a doctoral candidate at Ulster University in the United Kingdom and former C. Lowell Harriss Dissertation Fellow. The fellowship, named for a longtime Lincoln Institute of Land Policy board member and Columbia University economics professor, assists PhD students whose research complements the Lincoln Institute’s interests in land and tax policy. As founder and research scientist at the nonprofit Center for Appraisal Research and Technology, Bidanset has now advised officials from the United Kingdom to Moldova. He described his efforts to help democratize and modernize the appraisal field in this interview, which has been edited and condensed for clarity.

JON GOREY: What is the focus of your work, and how did your fellowship help advance that research?

PAUL BIDANSET: I came from a data science background, where I was forecasting anything people wanted—forecasting revenues based on advertising expenditures, forecasting pass-fail rates based on number of hours studied—anything where you could put in some inputs and try to forecast an output. That led into predictive algorithms for appraising property, specifically for property taxes—looking at recent sales and creating models that would estimate how much certain property characteristics determine what a property would sell for, then using those to appraise all the properties within a jurisdiction, so the government can tax them based on their market value.

There’s a quality control that we do in this industry that tests how accurate those models are, and not only if they’re accurate, but if we’re being consistently accurate across all properties. Are we being consistent? Are we being fair? Are we being equitable? A lot of research I do goes into making these predictive models more accurate and more consistent for taxpayers.

In this dissertation, I took an algorithm that was already being used in the industry that brought in a lot of really granular location data, so it’s much more sensitive to local fluctuations across neighborhoods and even within neighborhoods, and I modified it to not only be more accurate with regard to location, but also to the current time of the market. So making sure that old sales, for example, if they happened before COVID, weren’t counted the same way as recent sales.

The research is all done, and all the algorithms were actually improved as far as government standards and property tax standards and governing documents are concerned. I don’t like to brag, but the valuation oversight authority in the UK actually took this algorithm and used it to revalue properties in Wales. So it was cool to see this research taken out and actually used.

JG: What are you working on now, and what are you interested in working on next?

PB: I founded a think tank, it’s a 501(c)(3) called the Center for Appraisal Research and Technology. I’ve been working in Moldova, and in Romania currently; I’ve done some work in Estonia and Ukraine, and I’m starting to work in Asia as well with the Asian Development Bank and the World Bank. A lot of the stuff that I’m teaching or working with them on is more basic modeling and technology, so it’s not directly tied to my thesis or my dissertation, but I think it is a result of my experience in the doctoral program.

And recently our nonprofit partnered with the Lincoln Institute to create this vertical equity app dashboard that governments can use. So when they’re done with their valuations, they can upload their spreadsheets . . . to test to make sure that taxes are fair across those price points. You upload it, you click a couple buttons, and you get this nice generated report that breaks things down for you very simply. We’re looking to get that type of help in the hands of governments all around the world.

JG: What’s the most surprising thing you’ve learned in your research?

PB: I think the most interesting thing to me is it doesn’t matter where you are, the issues and questions are the same. I started in Norfolk, Virginia, working in a government office, that’s where I cut my teeth in this industry. But [there is] continuity from Norfolk, Virginia, to Chişinău, Moldova, to post-Soviet countries, to developing countries in Asia—it’s amazing how similar it all is, when you’re talking about relationships between the government and taxpayers, limited budgets, outdated software, staff being spread too thin. Even the questions that the taxpayers have when they come in, their questions, their protests—I mean, it’s copy and paste. It’s fascinating.

JG: What do you wish more people knew about the appraisal industry?

PB: I wish people knew how much people in local government—at least the governments that we work with—care, and how much they actually do. Because I don’t think people realize that. I used to work for a different nonprofit and when I tell people that we would host conferences where government practitioners would come to learn how to get better at valuing properties and do things more equitably, they’re like, ‘Governments [care] about that? I just thought they threw a dart at the highest number they could get away with.’ I think if people just knew how much your average government assessor cares, how much work goes into this, how much due diligence and continuing education and hard work . . . the majority of them are really trying hard to get better at this and do a good job for the community.

JG: When it comes to your work, what keeps you up at night? And what gives you hope?

PB: Something that keeps me up would be just how much people ignore good statistics and research. It’s very convenient and easy for people to just dismiss something because it doesn’t jibe with their preconceived notions.

Something that gives me hope? I would say the open source ethos. We don’t want to foster a consultancy dependence, we want to empower these countries with limited resources. So in Moldova, for example, we were teaching them how to use free open source software that they don’t have to pay for, and really put the power in their hands, which is going to help them hopefully develop faster and comprehensively across the entire country.

JG: What’s the best book you’ve read lately, or best show you’ve streamed?

PB: As far as shows go, Silicon Valley. I’m a huge Mike Judge fan. The book that I’m reading now is by Nassim Nicholas Taleb, it’s called Fooled By Randomness. He talks a lot about financial markets, but it’s really just a very pragmatic way to look at statistics and make sure we’re not drawing the wrong conclusions or putting false hope in certain things, which I think is massive when it comes to vertical equity and ratio studies. We’ve got to make sure that we’re not drawing false conclusions and thinking we’re good when we’re not, or vice versa. Because it’s a tough job as it is—we don’t need any more confusion.

 


Related Articles

Fellows in Focus: Rethinking Stormwater Management in the West

Fellows in Focus: Building Affordable Homeownership Opportunities in New Orleans

Fellows in Focus: Mapping Our Most Resilient Landscapes

 


Jon Gorey is a staff writer at the Lincoln Institute of Land Policy.

Lead image: Paul Bidanset in Beirut, Lebanon. Bidanset traveled to the city for a project with the Lincoln Institute and Beirut Urban Lab. Credit: Courtesy photo.

Government Finance Data

This section reports data which put the property tax in the overall context of state and local finances. It contains data for 10 years – 2018 (estimated), 2017, 2016 (estimated), 2015 (estimated), 2014 (estimated), 2013 (estimated), 2012, 2011 (estimated), 2010 (estimated), and 2009 (estimated). The tables display data for state and local governments combined, and for state and local governments separately. For each year and each type of government, tables show data for each revenue source in nominal dollars, as a share of all revenues, per capita, and as a percent of personal income. These data come from the U.S. Census Bureau and can be accessed through the Bureau’s State and Local Government Finances Datasets and Tables directory. Revenue sources are defined in Chapter 4 of the U.S. Census Bureau 2006 Classification Manual.

2021

Summary — Local Property Tax Revenue, by State, 2021
Summary — State and Local Property Tax Revenue, by State – 2021
Summary — State Property Tax Revenue, by State – 2021

2020

Summary — Local Property Tax Revenue, by State, 2020
Summary — State and Local Property Tax Revenue, by State – 2020
Summary — State Property Tax Revenue, by State – 2020

2019

Summary — Local Property Tax Revenue, by State, 2019
Summary — State and Local Property Tax Revenue, by State – 2019
Summary — State Property Tax Revenue, by State – 2019

2018

Summary — Local Property Tax Revenue, by State, 2018
Summary — State and Local Property Tax Revenue, by State – 2018
Summary — State Property Tax Revenue, by State – 2018

2017

Summary — Local Property Tax Revenue, by State, 2017
Summary — State and Local Property Tax Revenue, by State – 2017
Summary — State Property Tax Revenue, by State – 2017

2016

Summary — Local Property Tax Revenue, by State, 2016
Summary — State and Local Property Tax Revenue, by State – 2016
Summary — State Property Tax Revenue, by State – 2016

2015

Summary — Local Property Tax Revenue, by State, 2015
Summary — State and Local Property Tax Revenue, by State – 2015
Summary — State Property Tax Revenue, by State – 2015

2014

Summary — Local Property Tax Revenue, by State, 2014
Summary — State and Local Property Tax Revenue, by State – 2014
Summary — State Property Tax Revenue, by State – 2014

2013

Summary — Local Property Tax Revenue, by State, 2013
Summary — State and Local Property Tax Revenue, by State – 2013
Summary — State Property Tax Revenue, by State – 2013

2012

Summary — Local Property Tax Revenue, by State, 2012
Summary — State and Local Property Tax Revenue, by State – 2012
Summary — State Property Tax Revenue, by State – 2012

2011

Summary — Local Property Tax Revenue, by State, 2011
Summary — State and Local Property Tax Revenue, by State – 2011
Summary — State Property Tax Revenue, by State – 2011

2010

Summary — Local Property Tax Revenue, by State, 2010
Summary — State and Local Property Tax Revenue, by State – 2010
Summary — State Property Tax Revenue, by State – 2010

2009

Summary — Local Property Tax Revenue, by State – 2009
Summary — State and Local Property Tax Revenue, by State – 2009
Summary — State Property Tax Revenue, by State – 2009

General Tables

2021

Local General Revenues as a Percent of Personal Income by Source, by State, 2021
Local General Revenues by Source, by State, 2021
Local General Revenues Per Capita by Source, by State, 2021
Percentage Distribution of Local General Revenues by Source, by State, 2021
Percentage Distribution of State and Local General Revenues by Source, by State, 2021
Percentage Distribution of State General Revenues by Source, by State, 2021
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2021
State and Local General Revenues by Source, by State, 2021
State and Local General Revenues Per Capita by Source, by State, 2021
State General Revenues as a Percent of Personal Income by Source, by State, 2021
State General Revenues by Source, by State, 2021
State General Revenues Per Capita by Source, by State, 2021
Local General Revenues as a Percent of Personal Income by Source, by State, 2020
Local General Revenues by Source, by State, 2020
Local General Revenues Per Capita by Source, by State, 2020
Percentage Distribution of Local General Revenues by Source, by State, 2020
Percentage Distribution of State and Local General Revenues by Source, by State, 2020
Percentage Distribution of State General Revenues by Source, by State, 2020
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2020
State and Local General Revenues by Source, by State, 2020
State and Local General Revenues Per Capita by Source, by State, 2020
State General Revenues as a Percent of Personal Income by Source, by State, 2020
State General Revenues by Source, by State, 2020
State General Revenues Per Capita by Source, by State, 2020

2019

Local General Revenues as a Percent of Personal Income by Source, by State, 2019
Local General Revenues by Source, by State, 2019
Local General Revenues Per Capita by Source, by State, 2019
Percentage Distribution of Local General Revenues by Source, by State, 2019
Percentage Distribution of State and Local General Revenues by Source, by State, 2019
Percentage Distribution of State General Revenues by Source, by State, 2019
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2019
State and Local General Revenues by Source, by State, 2019
State and Local General Revenues Per Capita by Source, by State, 2019
State General Revenues as a Percent of Personal Income by Source, by State, 2019
State General Revenues by Source, by State, 2019
State General Revenues Per Capita by Source, by State, 2019

2018

Local General Revenues as a Percent of Personal Income by Source, by State, 2018
Local General Revenues by Source, by State, 2018
Local General Revenues Per Capita by Source, by State, 2018
Percentage Distribution of Local General Revenues by Source, by State, 2018
Percentage Distribution of State and Local General Revenues by Source, by State, 2018
Percentage Distribution of State General Revenues by Source, by State, 2018
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2018
State and Local General Revenues by Source, by State, 2018
State and Local General Revenues Per Capita by Source, by State, 2018
State General Revenues as a Percent of Personal Income by Source, by State, 2018
State General Revenues by Source, by State, 2018
State General Revenues Per Capita by Source, by State, 2018

2017

Local General Revenues as a Percent of Personal Income by Source, by State, 2017
Local General Revenues by Source, by State, 2017
Local General Revenues Per Capita by Source, by State, 2017
Percentage Distribution of Local General Revenues by Source, by State, 2017
Percentage Distribution of State and Local General Revenues by Source, by State, 2017
Percentage Distribution of State General Revenues by Source, by State, 2017
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2017
State and Local General Revenues by Source, by State, 2017
State and Local General Revenues Per Capita by Source, by State, 2017
State General Revenues as a Percent of Personal Income by Source, by State, 2017
State General Revenues by Source, by State, 2017
State General Revenues Per Capita by Source, by State, 2017

2016

Local General Revenues as a Percent of Personal Income by Source, by State, 2016
Local General Revenues by Source, by State, 2016
Local General Revenues Per Capita by Source, by State, 2016
Percentage Distribution of Local General Revenues by Source, by State, 2016
Percentage Distribution of State and Local General Revenues by Source, by State, 2016
Percentage Distribution of State General Revenues by Source, by State, 2016
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2016
State and Local General Revenues by Source, by State, 2016
State and Local General Revenues Per Capita by Source, by State, 2016
State General Revenues as a Percent of Personal Income by Source, by State, 2016
State General Revenues by Source, by State, 2016
State General Revenues Per Capita by Source, by State, 2016

2015

Local General Revenues as a Percent of Personal Income by Source, by State, 2015
Local General Revenues by Source, by State, 2015
Local General Revenues Per Capita by Source, by State, 2015
Percentage Distribution of Local General Revenues by Source, by State, 2015
Percentage Distribution of State and Local General Revenues by Source, by State, 2015
Percentage Distribution of State General Revenues by Source, by State, 2015
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2015
State and Local General Revenues by Source, by State, 2015
State and Local General Revenues Per Capita by Source, by State, 2015
State General Revenues as a Percent of Personal Income by Source, by State, 2015
State General Revenues by Source, by State, 2015
State General Revenues Per Capita by Source, by State, 2015

2014

Local General Revenues as a Percent of Personal Income by Source, by State, 2014
Local General Revenues by Source, by State, 2014
Local General Revenues Per Capita by Source, by State, 2014
Percentage Distribution of Local General Revenues by Source, by State, 2014
Percentage Distribution of State and Local General Revenues by Source, by State, 2014
Percentage Distribution of State General Revenues by Source, by State, 2014
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2014
State and Local General Revenues by Source, by State, 2014
State and Local General Revenues Per Capita by Source, by State, 2014
State General Revenues as a Percent of Personal Income by Source, by State, 2014
State General Revenues by Source, by State, 2014
State General Revenues Per Capita by Source, by State, 2014

2013

Local General Revenues as a Percent of Personal Income by Source, by State, 2013
Local General Revenues by Source, by State, 2013
Local General Revenues Per Capita by Source, by State, 2013
Percentage Distribution of Local General Revenues by Source, by State, 2013
Percentage Distribution of State and Local General Revenues by Source, by State, 2013
Percentage Distribution of State General Revenues by Source, by State, 2013
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2013
State and Local General Revenues by Source, by State, 2013
State and Local General Revenues Per Capita by Source, by State, 2013
State General Revenues as a Percent of Personal Income by Source, by State, 2013
State General Revenues by Source, by State, 2013
State General Revenues Per Capita by Source, by State, 2013

2012

Local General Revenues as a Percent of Personal Income by Source, by State, 2012
Local General Revenues by Source, by State, 2012
Local General Revenues Per Capita by Source, by State, 2012
Percentage Distribution of Local General Revenues by Source, by State, 2012
Percentage Distribution of State and Local General Revenues by Source, by State, 2012
Percentage Distribution of State General Revenues by Source, by State, 2012
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2012
State and Local General Revenues by Source, by State, 2012
State and Local General Revenues Per Capita by Source, by State, 2012
State General Revenues as a Percent of Personal Income by Source, by State, 2012
State General Revenues by Source, by State, 2012
State General Revenues Per Capita by Source, by State, 2012

2011

Local General Revenues as a Percent of Personal Income by Source, by State, 2011
Local General Revenues by Source, by State, 2011
Local General Revenues Per Capita by Source, by State, 2011
Percentage Distribution of Local General Revenues by Source, by State, 2011
Percentage Distribution of State and Local General Revenues by Source, by State, 2011
Percentage Distribution of State General Revenues by Source, by State, 2011
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2011
State and Local General Revenues by Source, by State, 2011
State and Local General Revenues Per Capita by Source, by State, 2011
State General Revenues as a Percent of Personal Income by Source, by State, 2011
State General Revenues by Source, by State, 2011
State General Revenues Per Capita by Source, by State, 2011

2010

Local General Revenues as a Percent of Personal Income by Source, by State, 2010
Local General Revenues by Source, by State, 2010
Local General Revenues Per Capita by Source, by State, 2010
Percentage Distribution of Local General Revenues by Source, by State, 2010
Percentage Distribution of State and Local General Revenues by Source, by State, 2010
Percentage Distribution of State General Revenues by Source, by State, 2010
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2010
State and Local General Revenues by Source, by State, 2010
State and Local General Revenues Per Capita by Source, by State, 2010
State General Revenues as a Percent of Personal Income by Source, by State, 2010
State General Revenues by Source, by State, 2010
State General Revenues Per Capita by Source, by State, 2010

2009

Local General Revenues as a Percent of Personal Income by Source, by State, 2009
Local General Revenues by Source, by State, 2009
Local General Revenues Per Capita by Source, by State, 2009
Percentage Distribution of Local General Revenues by Source, by State, 2009
Percentage Distribution of State and Local General Revenues by Source, by State, 2009
Percentage Distribution of State General Revenues by Source, by State, 2009
State and Local General Revenues as a Percent of Personal Income by Source, by State, 2009
State and Local General Revenues by Source, by State, 2009
State and Local General Revenues Per Capita by Source, by State, 2009
State General Revenues as a Percent of Personal Income by Source, by State, 2009
State General Revenues by Source, by State, 2009
State General Revenues Per Capita by Source, by State, 2009

Access Property Tax Database

Property Tax Fundamentals

This section covers the basic property tax structure established by each state, including definitions of real property; treatment of personal property; and transfer charges imposed when properties change hands. States may also set limits on rates, on assessment increases (for example, some states freeze property value until property changes hands), on the amount the property tax levy may increase from year to year, and on the total revenues collected or expenditures made during the year. This section includes local property tax rates, as reported by the states.

 


 

The Property Tax Base

The property tax base starts with monetary values that are placed on taxable property by the taxing authority. All states recognize market value (also sometimes called true value, just value, or actual value) as a standard for assessment, though not all states strictly apply that standard. Many states do not allow taxation of the full value of property, but rather apply assessment ratios to reduce values before the tax rate is applied. Some states classify property by its use, with different tax rates or assessment ratios for different classes of property.

 


 

Property Tax Relief and Incentive Programs

All states have tax provisions to encourage particular land uses and to provide property tax relief to selected classes of owners. Property tax relief and incentive programs are grouped here according to their objectives and structure. They include tax relief to residential property owners, provisions to encourage economic development, to reduce taxes on certain types of property (e.g., agricultural or open space), and programs to encourage specific types of property improvement. They may offer relief by applying a different value standard (e.g., use value) or through exemptions, credits, or deferral of payments.

 


 

State-by-State Property Tax in Detail

The state-by-state property tax in detail presents key features of the property tax system in each of the 50 states and the District of Columbia. Most of the material in this section is also available in other tables on the site. However, there is additional information here on the number of taxing authorities in each state, assessment administration practices in each state, and on organizations or properties that are completely exempt from the property tax.

Significant Features of the Property Tax®️

This online database presents data on the property tax in all 50 states and the District of Columbia. Because accurate data provide the critical foundation for sound governmental decision-making, the Lincoln Institute of Land Policy and the George Washington Institute of Public Policy joined in a partnership to provide information and support public policy concerning the property tax, probably the most controversial tax in the United States. The term “Significant Features” pays tribute to the work of the Advisory Commission on Intergovernmental Relations, which from 1959 to 1996 provided a wealth of research on the functioning of the federal system, particularly through its flagship publication, Significant Features of Fiscal Federalism. For more information, please access this user guide to the site.

Investigación sobre Políticas de Suelo y Desarrollo Urbano en América Latina y el Caribe

Submission Deadline: January 15, 2024 at 11:59 PM

Esta convocatoria abrirá el 15 de noviembre de 2023 y permanecerá abierta hasta el 15 de enero de 2024. 

El Instituto Lincoln de Políticas de Suelo invita a presentar propuestas de investigación sobre políticas de suelo y de desarrollo urbano en América Latina y el Caribe. Buscamos generar nuevos conocimientos sobre cómo las políticas de suelo pueden contribuir a la superación de desafíos sistémicos para el desarrollo sostenible en la región, tales como la asequibilidad de la vivienda, la equidad socioespacial y el mejoramiento integral de barrios informales, la autonomía fiscal de los municipios y la adaptación al cambio climático. Partiendo de la necesidad de pensar de manera holística para producir cambios estructurales que permitan enfrentar estos desafíos de manera más contundente, buscamos proyectos de investigación con potencial de incidir en debates de política pública vigentes en la región en temáticas de interés para el Instituto, incluyendo implementación de instrumentos de financiamiento en base al valor del suelo, estrategias para el mejoramiento y regularización de asentamientos informales, políticas para reducir el déficit de vivienda, y condiciones propicias para la incorporación de soluciones basadas en la naturaleza para la acción climática. 

Las guías de la propuesta y formularios de postulación también están disponibles en portugués e inglés. 


Detalles

Submission Deadline
January 15, 2024 at 11:59 PM

Palabras clave

adaptación, agua, desarrollo urbano, finanzas públicas, inequidad, infraestructura, mejoramiento urbano y regularización, mercados informales de suelo, mitigación climática, planificación, planificación de uso de suelo, políticas públicas, recuperación de plusvalías, regulación del mercado de suelo, salud fiscal municipal, tributación inmobilaria, uso de suelo, valor del suelo, vivienda

Solicitud de propuestas

Research on Municipal Fiscal Health and Land Policies

Submission Deadline: February 5, 2024 at 11:59 PM

The submission deadline has been extended from January 29 to February 5, 2024. 

The Lincoln Institute of Land Policy invites proposals for original research that can be applied to address the challenge of promoting the fiscal health of municipal governments in a range of contexts and institutional settings across the world. We are particularly interested in research that explores the ways sound urban planning, land-based taxation, and economic development combine with disciplined financial management to promote prosperous, sustainable, equitable, and fiscally healthy communities.

Research proposed should examine some of the most pressing questions that local officials around the world are confronting in the fiscal policy arena, with an emphasis on the implications for local land policy and planning decisions.


Detalles

Submission Deadline
February 5, 2024 at 11:59 PM

Palabras clave

desarrollo, desarrollo económico, vivienda, infraestructura, planificación de uso de suelo, valor del suelo, tributación del valor del suelo, impuesto a base de suelo, gobierno local, salud fiscal municipal, tributación inmobilaria, finanzas públicas, políticas públicas, desarrollo urbano, recuperación de plusvalías, impuesto a base de valores, zonificación

Partial definition of the word land on a dictionary page
Mensaje del presidente

Defining Moments in Land Policy

By George W. McCarthy, Octubre 18, 2023

 

We can trace the origins of the Lincoln Institute to a chance encounter between a Cleveland inventor and industrialist and a barnstorming political economist in the 1890s. John C. Lincoln, an engineer who invented arc welders, high-torque electric motors, braking systems for streetcars, and even an electric car, was deeply moved by Henry George’s impassioned account of the stubbornness of urban poverty in the face of the unprecedented wealth generated by the Industrial Revolution. Lincoln subsequently devoted years of his life—and a big chunk of his fortune—to advancing George’s ideas for social improvement.

George showed in a powerful and persuasive way that poverty was the result of distributive injustice. The wrong people were benefiting from economic growth. Idle landowners could sit and watch land values increase exponentially, while the productive classes, labor and capital, were taxed to support the government. George proposed replacing corporate and income taxes with a new tax that expropriated the unearned value of land from its owners. He estimated that land tax revenue would be sufficient both to eliminate poverty and to fund the government.

Given his own disposition toward social justice, ethics, efficiency, and basic fairness, this proposition resonated with John Lincoln. But the failure of George’s policy prescriptions to gain any political traction mystified him. One reason he could see was the lack of general academic embrace of George’s analytics and his conclusions. Quite frankly, except for a handful of universities like Columbia, UC–Berkeley, or the University of Chicago, George’s work was marginalized if it was taught at all.

It was never considered a mainstream component of the training of economists or political scientists. Lincoln decided to remedy this by creating the Lincoln Foundation and partnering with universities to establish programs in land economics and taxation. And that’s what the Lincoln Foundation did from 1946 until 1974. In 1974, John’s son, David C. Lincoln, took a hard look at the impact of the foundation’s efforts to mainstream land economics and taxation in the fields of economics and political science. He was underwhelmed. The programs supported with the foundation’s resources were evanescent and land economics remained specialized in a few universities. He decided to try a new approach and established the Lincoln Institute of Land Policy to bring research and training under our own roof. And David was clear about one thing that he often repeated: “Henry George’s work was not about promoting the land tax—it was about eliminating poverty.” Thus, the Lincoln Institute was founded on the notion that land policy was not an end, but a means to solve bigger economic, social, and environmental challenges.

With that clarity, measurable impact quickly followed. In the 1980s, the arrival of Boston lawyer and conservationist Kingsbury Browne as a Lincoln Institute fellow led to the scaling up and national networking of private land conservation in the United States. Today, members of the Land Trust Alliance, an organization that evolved from Browne’s work, have protected more than 57 million acres of private land in perpetuity in the United States. In the 1990s, the Lincoln Institute invented computer-assisted mass appraisal. Systems built on that legacy are now used by local governments everywhere. In the 2000s, new international programs in Latin America supported, tested, and documented modern land value capture tools and techniques. Dozens of countries and thousands of jurisdictions are now studying ways to use these tools to mobilize their own public revenue. In the 2010s, the Lincoln Institute went global, establishing the International Land Conservation Network to promote private land conservation and sharing our work on the global stage at venues like Habitat III.

There is an important point here (and I know I buried the lede): we accomplished decades of significant work even though we could not easily define the discipline in which we operated. Over the last few years, we’ve been trying to rectify that. This spring, the board and management of the Lincoln Institute tried to effectively define land policy. By effectively, I mean clearly, accessibly, and efficiently. We found the task so daunting that we even consulted artificial intelligence. In my spring column, I shared our challenges and asked for your help. I asked you to submit your best definitions of land policy and offered a prize.

I’m delighted to report that we got many submissions. They ranged from the artistic to the theological. They arrived from four continents, with the furthest submission coming from New Zealand. They came mainly from individuals, but included a group effort from a network of 40 practitioners in Latin America. They ranged in length from 12 to 548 words. I even submitted my own definition.

While the judges were duly impressed with the scope and creativity of the submissions, I’m afraid I have unsettling news for the Luddites among us: they did not think we outperformed the AI bot. To remind you, here is the 85-word definition offered by ChatGPT:

Land policy refers to the rules and regulations that govern the use, ownership, and management of land. It involves making decisions about how land should be used, who should have access to it, and what activities are permitted on it. Land policy can affect a wide range of issues, from urban development and environmental conservation to property rights and social equity. Its goal is to balance the interests of different stakeholders and ensure that land is used in ways that benefit society as a whole.

That doesn’t mean, however, that accolades aren’t due. In the view of the judges, the best submission was from Harvey Jacobs:

Land policy is about the rules, the culture that underlies those rules, and the social expectations for the use of land. It draws together government, the market, and private actors. It has formal and informal outputs. Formal outputs are often plans, regulations, and programs. Informal outputs are often socially accepted patterns for how land is to be used and our behavior upon land.

The most economical submission was a haiku written by PD Blumenthal—

Use, control, share land
Protect earth, water, and air
To benefit all

—and the most creative submission was a poem entitled “A More Stealthy Georgist Cat,” by David Harold Chester. It is too long to reprint here, but you can read it in its entirety elsewhere on our site.

The pithiest submission was from Ben Brown:

Land policy is the bundle of rules through which governments formalize wishful thinking for responding to competing demands for land use in a future that is both inevitable and uncertain.

Even though we haven’t yet outperformed artificial intelligence, I am very happy with the outcome of this exercise. It affirms a couple of important things. First, land policy has a vast scope, and it touches many aspects of life. As such, maybe it is okay that it eludes easy definition. Second, it is possible to spend years doing something that you cannot easily explain. I’m guessing land policy experts aren’t the only people who cannot explain at get-togethers with their extended families what exactly they do.

It occurs to me that the problem might be taxonomical. In taxonomy, it might be harder to define a classification than it is to give an example of something in that classification. For the life of me, I can never remember the differences between class, order, family, genus, or species, but if pressed I can give an example of something in each.

In the end, I’m going to give everyone who submitted an entry in the contest a book of their choice from our impressive and ever-expanding library of land policy publications. In addition, I will give the authors of each of the four distinguished submissions above their choice of five books each.

It was a great exercise, and we appreciate the thought and effort put into all the submissions. We appreciate even more your collegiality, and we’re honored to share this hard-to-define endeavor with all of you. What started with a chance encounter between a barnstorming reformer and an inventor more than a century ago is even more relevant today: finding answers in land to improve the quality of life.

 


 

Lead image: Devonyu via iStock/ Getty Images Plus.

Otros eventos

2023 Journalists Forum

Noviembre 17, 2023 - Noviembre 18, 2023

Cambridge, MA United States

Offered in inglés

The Lincoln Institute’s 2023 Journalists Forum, held November 17–18 in Cambridge, Massachusetts, explored innovations in housing affordability. Access to affordable housing has become a central issue of our times, with overburdened renters, yawning gaps in ownership rates between minority and white households, and a demand for housing that far outstrips the supply. Journalists covering housing were invited to step back and consider the often-underreported fundamental elements driving the affordability crisis, especially as they relate to land use management and fiscal and financial systems. Over the course of two days, participants explored current policy interventions, innovative solutions, and emergent debates that go to the root causes of the current housing crisis. The Journalist Forum resources are available as an online library.

Media Coverage

Welcome and Opening

Friday, November 17

Speakers

  • George W. “Mac” McCarthy, CEO and president, Lincoln Institute of Land Policy
  • Monté Foster, retail market president New England, TD Bank
  • Keynote: Arthur Jemison, director, Boston Planning & Development Agency

Setting the Stage with an Interactive Discussion: State of the Nation’s Housing

Speakers

  • Daniel McCue, Joint Center for Housing Studies

Further Reading

Interventions: Zoning Reform

As more states from California to Connecticut pursue statewide zoning reform and face backlash by local governments seeking to retain control over land use, it is important to explore: What are the challenges facing states that seek to implement statewide land use reform? What do we know about the effects of changing land use regulations on housing supply and housing prices? When can we realistically expect to observe the results of these policies on the ground?

Speakers

  • Jessie Grogan, associate director, Reduced Poverty and Spatial Inequality, Lincoln Institute
  • Patrick Condon, University of British Columbia
  • Jenny Schuetz, Brookings Institution
  • David Garcia, Terner Center at UC Berkeley
  • Journalist moderator: Diana Lind 

Further Reading

Interventions II: Tax Policy

Cities are considering the effects of their tax systems on housing affordability. In Detroit, a land value tax has been proposed to lower residential taxes and encourage development. A well-functioning property tax based on market value might play a similar role in other jurisdictions. The design of property tax relief programs and homestead exemptions also has important implications for affordability.

Speakers

  • Jay Rising, chief financial officer, City of Detroit
  • Nick Allen, MIT
  • Joan Youngman, Lincoln Institute of Land Policy
  • Ron Rakow, Lincoln Institute of Land Policy
  • Journalist moderator: Liam Dillon 

Further Reading

Interventions III: Institutional Investors

Private sector actors are purchasing residential properties at significant rates, especially in cities with traditionally weak real estate markets. Affordable housing advocates seek to analyze who is buying up local properties, when, where, and over what period, to inform a series of real estate, capital, and other interventions. This session looks at attempts to manage institutional investors who are buying, flipping, or charging often-high rents for properties in legacy cities and elsewhere, using data available through new mapping tools; with special attention to the case study of Cincinnati, where bond financing was used to purchase nearly 200 fixer-uppers, outbidding outside investors.

Speakers

  • Aftab Pureval, Mayor of Cincinnati (on video)
  • Robert J. McGrail, Lincoln Institute of Land Policy
  • Jeff Allenby, Center for Geospatial Solutions, “Who Owns America” initiative
  • David Howard, CEO, National Rental Home Council
  • Journalist moderator: Loren Berlin 

Further Reading

 

Welcome and Opening

Saturday, November 18

 

Speakers

  • Chris Herbert, Joint Center for Housing Studies, Harvard University

State of the Nation’s Housing Design

Speakers

  • Dan D’Oca, Harvard University Graduate School of Design–Joint Center for Housing Studies

Innovations in Financing

After the Community Reinvestment Act and the financial crisis of 2008, a reset has been in the works for both individuals and neighborhoods to access capital, to help close the racial homeownership gap. Should homeownership be so actively encouraged? Will tweaks to the home financing system really have impact? What role can mortgage markets play in facilitating access to housing for households with lower incomes?

Speakers

  • Jim Gray, senior fellow, Lincoln Institute of Land Policy, Underserved Mortgage Markets Coalition and Innovations in Manufactured Homes Network (I’m HOME) program
  • Chrystal Kornegay, MassHousing
  • Majurial (MJ) Watkins, community mortgage sales manager, TD Bank
  • Chris Herbert, Joint Center for Housing Studies, Harvard University
  • Journalist moderator: Chris Arnold 

Further Reading

Proposals and Provocations: A Discussion with the Lincoln Institute

This session synthesizes the approaches the Lincoln Institute is currently taking to help address the housing affordability crisis in the United States. Lincoln Institute staff present key ideas of our work at the intersection of land and housing, and provoke a conversation by asking the audience: What will it take to cover these issues? How do we make them accessible to large and diverse audiences? What topics or angles might be missing in our work?

Speakers

  • Equity and Opportunity for Affordable Housing—Jessie Grogan and Semida Munteanu
  • The Federal Government’s Role: Underserved Mortgage Markets Coalition, I’m HOME (manufactured homes)—Arica Young
  • Capital Absorption as a Platform in Housing for Racial Equity and Health—Omar Carrillo Tinajero, director of partnerships and initiatives, Center for Community Investment
  • Greening Without Displacement—Amy Cotter, director, Climate Strategies
  • Moderator: David Luberoff, Joint Center for Housing Studies

Further Reading

Practicing the Craft

Traditional concluding roundtable of journalists talking about the challenges of covering housing; looking ahead to new frameworks and narratives, storytelling methods, and better use of data and graphics.

Facilitators

  • Paige Carlson-Heim, TD Charitable Foundation
  • Shelley Silva, TD Bank
  • Anthony Flint, Lincoln Institute

Detalles

Fecha(s)
Noviembre 17, 2023 - Noviembre 18, 2023
Location
Lincoln Institute of Land Policy
113 Brattle Street
Cambridge, MA United States
Idioma
inglés

Keywords

desarrollo comunitario, vivienda, banco de tierras, fideicomiso de suelo, uso de suelo, planificación de uso de suelo, valor del suelo, tributación del valor del suelo, impuesto a base de suelo, gobierno local, mapeo, planificación, tributación inmobilaria, reutilización de suelo urbano, desajuste espacial, partes interesadas, desarrollo sostenible, desarrollo orientado a transporte, diseño urbano, desarrollo urbano, regeneración urbana