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Main Navigation Impact Areas Where We Work Centers Initiatives New Book City Tech Publications Learning Resources Multimedia Data Tools Events Courses View Annual Report Who We Are Work with Us Contact Finding Answers in Land How CityCLT Partnerships Preserve Affordable Homeownership Municipal Partnerships with Community Land Trusts Analyzing Property Tax Rates in More Than 100 US Cities This report on property taxes paid in 2023 highlights the large inequities created by assessment limits. The Lincoln Institute of Land Policy seeks to improve quality of life through the effective use taxation and stewardship of land. Learn how we work to achieve our vision. Our Impact Areas Land and Water Land and Fiscal Systems Land and Communities Learn more about our research and crosscutting initiatives.