Every year, elected officials proclaim they’re holding the line on taxes. Sometimes they brag they’re cutting the tax rate.

Since the urban real property market is very dynamic, one finds many properties in the process of being developed or renovated on condemnation. Frequently, an owner will be just about to begin efforts ...

City and county assessors across the country take a range of approaches toward placing a value on tax-exempt property. Assessors in New York, Los Angeles, San Diego, and several other major ...