Toolkit Links: To learn more about the underlying concepts of split-rate property taxation and several different methods by which such a system can be implemented, see the Lincoln Institute of Land Policy’s Working Paper entitled Land Value Taxation Views, Concepts and Methods: A Primer.

To find out what the law in your state says about the legality of split-rate property tax and see if a sample of counties in your state are already assessing and reporting the value of land and buildings separately, see Valuing Land and Improvements: State Laws and Local Government Practices, published by the Lincoln Institute of Land Policy.

If you’re ready to begin lobbying your state and local representatives to give your community the option of implementing split-rate property taxation, see the model enabling legislation for use at both the state level (pp16-19) and local level (pp19-22) in Legal Suggestions for Enacting Land Value Taxation, another Working Paper from the Lincoln Institute of Land Policy.

Internet Resources: Check out the EPA’s Smart Growth Policy Database for a brief overview of split-rate property tax in Pennsylvania cities.

 
An easy to read description and assessment of split-rate property tax can be found in the ‘Best Practices’ section of Sustainable USA.

For more in-depth information about the history and implementation issues associated with split-rate property tax as well as several publications evaluating the impacts of split-rate property tax, go to UrbanTools.net (a project of the Center for the Study of Economics) and the Lincoln Institute of Land Policy.

Other Materials: For a model draft of split-rate property tax enabling legislation, contact Walter Rybeck, Director, Center for Public Dialogue, by phone at (30l) 993-0277 or by mail at 10615 Brunswick Ave., Kensington, MD 20895.

For a study of effects of changing over from single rate property taxes to split-rate property tax, contact Joshua Vincent, Director, Center for the Study of Economics, by e-mail at centerforthestudyofeconomics@msn.com or phone (215)988-9998.

For an online catalog of books written on land value taxation, go to the Robert Schalkenbach Foundation’s website at www.schalkenbach.org/books or contact them by e-mail at books@schalkenbach.org or by phone at (212)683-6424.