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Significant Features of the Property Tax Data Collection
A collaborative project of the Lincoln Institute of Land Policy and GWIPP


Title: Significant Features of the Property Tax

Funding: Lincoln Institute of Land Policy

Researcher(s): Pat Atkins, Charlotte Kirschner, Kristin Broughton, Dan Coogan, Matt Darst, Dillon Kiel, Lisa Lowry, Daniel Ramsey (GWIPP)

Start Date: June 2006

Status: Current

Category: Economic and Industrial Policy

Summary: This multi-year undertaking between the Lincoln Institute of Land Policy and GWIPP aims to provide a rich compendium of data and information for policymakers, practitioners, elected officials, researchers, and journalists on the local property tax in the 50 states and the District of Columbia.  It is inspired by and meant to replace, at least partially, the Significant Features of Fiscal Federalism report that the US Advisory Commission of Intergovernmental Relations (ACIR) published annually before the Commission was disbanded in 1996.  The online database makes it easy to compare features of the property tax across states or to learn about the property tax in detail for one or more specific states. Access to the database is available at no cost at: http://www.lincolninst.edu/subcenters/significant-features-property-tax/. The database currently provides features of the property tax as they were in calendar year 2006. These data will be updated annually, with 2007 and 2008 data expected to be released during the spring and summer 2010.


GWIPP and Lincoln have held two property tax roundtables during the course of the project. The first round table brought property tax scholars from across the country to Washington, DC in October 2007 to discuss the erosion of the property tax base. The second roundtable, held in February 2009, examined the impacts of changes in the property tax on local autonomy.   GWIPP staff presented research papers at both roundtables. An edited volume from the first roundtable, “Erosion of the Property Tax Base: Trends, Causes, and Consequences,” was published in May 2009 and is available at http://www.lincolninst.edu/pubs/1570_erosion-property-tax-base. The edited volume from the second roundtable is forthcoming.

Contact Charlotte Kirschner at ckirschn@gwmail.gwu.edu for information.