Recent Implementation Studies (2007-2010)

Recent Implementation Study 2009: New Hampshire (1)

Titusville, Crawford County,Pennsylvania January 2007

CSE was asked to study any changes in Titusville's LVT outcomes since a 1990 implementation. We were also asked to look at the accuracy of assessments. We found that there were slightly fewer vacant lots since 1990, but that assessments were outdated and that non-residential land values in particular were inaccurate. Outcome: LVT was working as a tax relief measure for homeowners, but the valuation data needs updating. The county assessment roll has not been made available after repeated requests from both CSE and the City council of Titusville. This recalcitrance is hard to explain, except in a political context, as power rests outside the city and the larger boroughs of the county. CSE is not prepared to stop study of this issue.

Lancaster,Lancaster County,Pennsylvania 2007

Asked by the city to determine if LVT was a candidate for implementation, CSE had to recommend against a traditional LVT shift due to wildly varying land and building assessments, over-assessment of poor neighborhoods relationally to richer suburban townships, and problematic land values for newer "big box" commercial development. Outcome: LVT is not a good choice for the city at this time. The valuation data needs more study, preferably through mapping. The county's assessments must be challenged on ground of uniformity, equity and accuracy.

New Haven, Connecticut March 2008

LVT Study done at the request of Mayor John DiStefano. Outcome: Generally positive for implementation. As in most New England assessments there are no established land values for residential condominiums. CSE allocated a percentage of total condo value to land value (allocation being common appraisal practice), so that non-condo parcels would be treated equitably.

LVT in Sharon, Pennsylvania 2007

The impact of land value tax in Sharon, Pa.

New York City, Spring 2008

Following interest in the discovery of a large amount of valuable vacant land in Manhattan (and New york City), CSE was asked to do a report on the patterns of vacant land and possible LVT solutions. Already, a new law was passed to end the preferential treatment of vacant land in Manhattan. CSE plans to update this report in Spring, 2009

Pennsylvania Tax Rates

A county-wide Comparison of effective tax rates for Pennsylvania counties.

Berlin, NH

Berlin, NH asked for a study on how a shift to land value tax might help the poorest city in New Hampshire, which also has the dubious distinction of having the lowest real estate valuation per capita of any of the state's 234 taxing jurisdictions. Here are the results of this report, which concludes that progressivity and vertical equity will be the outcome.

Lanesborough, Massachusetts February 2010

How would a universal building assessment exemption (AX) play out in a small town? Choosing the small town of Lanesborough, Massachusetts with a population of about 3,000, how would the AX affect the mostly-residential town that happens to have one large taxpayer?

Trash Fee Replaced by Land Value Charge: Rough Cut

Replacing flat fee for households by imposing charge on land values spread to all classes of taxable property. Based on a need to raise $108 Million. Based on extant info from Phila.gov. Fine tuning as process moves along