Study Completed on Land Value Tax

The Portland State University Northwest Economic Research Center previously conducted two studies documenting gross inequities in Oregon’s property tax system due to the consequences of Measures 5 and 50 tax limitations. Following up on these findings, Common Ground OR/WA requested that NERC undertake a simulation of an alternative tax structure to determine if a Land Value Tax (LVT) would be more equitable, and whether it would incentivize the wise use of land. See this landmark report here.

 

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Please note that the above link directs you to the complete report of the analysis which includes the brief Executive Summary. For a technical summary document go to:

Technical Summary Document of the Land Value Tax Analysis: Simulating the effects in Multnomah County by the Northwest Economic Research Center (NERC)