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Portland State University

Northwest Economic Research Center Publications and Reports

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Land use -- Taxation -- Case studies

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Full-Text Articles in Urban Studies and Planning

Land Value Tax Analysis: Simulating The Tax In Multnomah County, Peter Hulseman, Adam Rovang, Devin Bales, Hoang The Nguyen Jun 2019

Land Value Tax Analysis: Simulating The Tax In Multnomah County, Peter Hulseman, Adam Rovang, Devin Bales, Hoang The Nguyen

Northwest Economic Research Center Publications and Reports

This report, produced with support from Common Ground OR-WA, examines the impacts of a land value tax system in Multnomah County through a two-step modeling process that first eliminates the tax policy that has caused market assessed value and real market value to diverge, and subsequently simulates a split-rate tax on a) land value and b) improvement value. The report is accopanied by a technical summary document.