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The Center for Property Tax Reform (CPTR) is a joint undertaking between long-time collaborators The Robert Schalkenbach Foundation and the Center for the Study of Economics.  Both RSF and CSE share a commitment to increasing understanding and adoption of Land Value Tax (LVT), a form of property tax that differs from the traditional approach because it only levies taxes on land, not improvements.

CPTR works diligently to provide outreach programs, to create customized case studies and impact assessments and incorporates its knowledge and experiences in Pennsylvania and states across the country.  Below is a sample of some of our featured projects, resources, and research – you can view more information on the Center for Property Tax Reform website.

CPTR Mapping Tools

LLCs in NYC

View underutilized land and lots owned by LLCs throughout New York City.

Tax Shift Explorer

From city council district to individual parcels, explore what a split rate tax could do for your city.

NYC Vacant Land

View more than 28,000 vacant and underutilized parcels found throughout New York City.

RSS Recent CPTR Article Feed: Ongoing Research
  • Moving the Land to Those Who Will Use It
    So wrote one of the original robber barons of the early nineteenth century. Yet almost 200 years later, the idea of holding land as a road to riches is alive and well in New York City. Though, of course, owning land is not so bad when the owner also uses it productively, provides employment, or […]
  • Vacant Land Usage and LLCs in New York City
    LLCs are a way to combine the benefits of a traditional corporate structure with enhanced anonymity and reduced tax-liability, making them the ideal method for limiting risk while at the same time maximizing profits. This incentivizes land speculation rather than reinvestment in the land in the form of development. At the same time, LLCs provide […]
  • Bias in Property Assessments: Sources and Solutions
    Believe it or not, property taxes have a lot to recommend them. An ad valorem tax on an inelastic base, property taxes are a transparent and steady revenue stream that forms the financial backbone of most municipal budgets. Yet despite these widely admired (in economic and policy wonk circles, anyway) characteristics, we are becoming increasingly […]

RSF Staff Contact

Stephanie L. Cullins

Director of External Affairs