Topic: Imposto à Propriedade Imobiliária

Oportunidades de bolsas

2024 Lincoln Institute Scholars Program

Submission Deadline: March 8, 2024 at 11:59 PM

This program provides an opportunity for recent PhDs (one to two years post-graduate) specializing in public finance or urban economics to work with senior academics.

Lincoln Institute Scholars will be invited to the institute for a program on April 18–20, 2024, that will include:

• presentations by a panel of journal editors on the academic publication process;

• a workshop in which senior scholars comment on draft papers written by the Lincoln Institute Scholars;

• an opportunity for the Lincoln Institute Scholars to present their research; and

• a seminar in which leading scholars in public finance and urban economics present their latest research.

For information on previous Lincoln Scholars, please visit Lincoln Scholars Program Alumni.


Details

Submission Deadline
March 8, 2024 at 11:59 PM


Downloads


Keywords

Economia, Tributação Imobiliária, Finanças Públicas

Oportunidades de bolsas para estudantes graduados

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.


Details

Submission Deadline
March 1, 2024 at 6:00 PM


Downloads


Keywords

Regulação dos Mercados Fundiários, Valor da Terra, Tributação Imobiliária, Tributação Base Solo, Governo Local, Tributação Imobiliária, Tributação, Valoração, Tributação 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, Novembro 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.

Pesquisa sobre Políticas de Solo e Desenvolvimento Urbano na América Latina e Caribe

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

Este anúncio será aberto em 15 de Novembro de 2023 e permanecerá aberto até 15 de Janeiro de 2024. 

O Instituto Lincoln de Políticas do Solo convida à apresentação de propostas para pesquisas originais sobre políticas do solo e desenvolvimento urbano na América Latina e Caribe. O nosso objetivo é entender como as políticas do solo estão superando, ou podem superar, desafios sistêmicos para um desenvolvimento equitativo e sustentável na região, incluindo temas relacionados a habitação social e informalidade, segregação espacial, autonomia fiscal e mudança climática. Considerando a necessidade de uma abordagem holística sobre o solo e seu papel na promoção de mudanças estruturais necessárias para o enfrentamento desses desafios, procuramos lançar luz sobre os atuais debates de política públicas em toda a região vis a vis as principais áreas de interesse de pesquisa do Instituto Lincoln. Essas áreas incluem a implementação de instrumentos de financiamento baseados na gestão do solo para promover a estabilidade fiscal e apoiar políticas urbanas e de ação climática, que tenham como objetivo superar as lacunas de infraestrutura; viabilizar a regularização de assentamentos precários; reduzir o déficit habitacional; promover desenvolvimento orientado ao transporte; e implementar soluções baseadas na natureza.

As diretrizes para inscrição e envio de propostas também estão disponíveis em espanhol e inglês. 


Details

Submission Deadline
January 15, 2024 at 11:59 PM

Keywords

Adaptação, Água, Desenvolvimento Urbano, Finanças Públicas, Habitação, Inequidade, Infraestrutura, Melhoria Urbana e Regularização, Mercados Fundiários Informais, Mitigação Climática, Planejamento, Planejamento de Uso do Solo, Políticas Públicas, Recuperação de Mais-Valias, Regulação dos Mercados Fundiários, Saúde Fiscal Municipal, Tributação Imobiliária, Uso do Solo, Valor da Terra

Solicitação de propostas

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.


Details

Submission Deadline
February 5, 2024 at 11:59 PM

Keywords

Desenvolvimento, Desenvolvimento Econômico, Habitação, Infraestrutura, Planejamento de Uso do Solo, Valor da Terra, Tributação Imobiliária, Tributação Base Solo, Governo Local, Saúde Fiscal Municipal, Tributação Imobiliária, Finanças Públicas, Políticas Públicas, Desenvolvimento Urbano, Recuperação de Mais-Valias, Tributação de Valores, Zonificação

Partial definition of the word land on a dictionary page
President's Message

Defining Moments in Land Policy

By George W. McCarthy, Outubro 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.