The purpose of this research is to examine the inter-jurisdictional and dynamic relationships between the use of the tax increment finance development tool and property taxation. Tax increment finance can move large portions of the tax base off the general fund tax rolls. Further, over time...

In 1995, Wisconsin changed its agricultural land assessment policy from market valuation to use-valuation. The result is a significant reduction in property tax burdens for agricultural landowners. The goal of this legislation is to protect Wisconsin’s farm economy and curb urban sprawl...

In this article we use the hedonic price model to estimate the effect of a change in water quality on the value of real estate in the lake community of Delavan, Wisconsin. Hedonic techniques show that a $7 million rehabilitation program significantly increased Delavan Lake shoreline property...

We use detailed information from Wisconsin municipalities on annexation and tax increment finance (TIF) activity over the period 1990–2003 to determine whether TIF has encouraged annexation. Declaring a recently annexed area a TIF district increases the fiscal benefit of annexation since it...