Center for the Study of Economics - Company Message
LVT Research / Studies  
 
Connecticut
On Monday, June 20, 2013, Governor Dannel P. Malloy signed HB-6706 into law as Public Act No. 13-247 adopted June 17, 2013 . The document is over 300 pages so please see http://www.urbantoolsconsult.org/In-the-NEWS.html for specific information.
 
How CSE did it:  Research, background context, historical evidence and theoretical underpinnings are worked to bring success to our victory in Connecticut.  These are just a few of the tools created to achieve our goal: Presentation at the Southern New England American Planning Association in Hartford in September 2012. Meeting municipal elected officials in the Hartford at the Connecticut Conference of Municipalities in October 2013.

Bringing Transparency & Efficiency to Connecticut’s Property Tax System [Apr 2013]
Presentation prepared for the Municipal Opportunities & Regional Efficiencies (M.O.R.E.) televised at http://ct-n.com/ondemand.asp?ID=8856&autostart=false
Educational Overview of Land Value Tax for Connecticut, submission to the Taxation Subcommittee of the M.O.R.E. Commission April 2, 2013, Follow-Up Issue Research for Taxation Subcommittee: LVT and Urban Parking, New Haven Corporate Property, and Overview of Land Value Tax for CBD's.


Maryland
Frederick, Maryland 2011 The city of Frederick requested a report on the revenue impact of land value taxation for the FY12 budget season. The report and appendices on patterns of land ownership and outcomes are presented here.Appendix 1., Appendix 2.Appendix 3. 

New York
New York City, February 2008  
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. 
Titusville, Crawford County,Pennsylvania January 2007


Pennsylvania 
CSE/Urbantools first researched and assisted Altoona, PA in its transition to land value tax in 2001.  This year, in 2011, Altoona became the first city in the USA to impose no property tax ion buildings. Currently, school and county taxes are not primarily land-based.  This report looks at some outcomes in the past 10 years, along with the revenue effects of the last year of transition to a land only tax, as well as the impact of reversion to the standard property tax.

A similar outcome for Lancaster, PA is noted. The AXI alternative is used, due to questions about the accuracy of existing property valuations.

The county seat of Montgomery County, PA asked for a revenue impact study for this borough of 35,000.


Philadelphia, PA  2013
AVI, first numbers  The receding commercial base: Losing mixed use.

2009: Submissions and Studies to the City of Philadelphia and its elected leaders, citizens and policy groups.
What is wrong with how the current tax system works in a major city? In what ways can it be fixed? CSE submitted a position paper using analysis of current assessments to demonstrate that land value taxation and an assessment exemption on improvements can be a force for fairness, vertical equity and economic growth in an environment that has historically discouraged these positive factors.
 

2009: Presented in a brief, AXI's impact is nearly purely progressive in tax incidence, essential for a community that lacks a wide spectrum of levels of wealth.