Split-Rate Land Value Tax in South Bend, IN

The Center for Land Economics partnered with Notre Dame’s Student Policy Network to study the impact of a split-rate tax in the City of South Bend.

South Bend is a city rebounding from a post-industrial slump, and our findings confirm that shifting the property tax burden from buildings to the value of land would bolster the economic recovery. The split-rate tax would shift taxes to vacant and underutilized land and encourages development. The tax shift is also progressive as low-income communities would experience tax decreases under the shift and high-income communities would see increases.

The Student Policy Network prepared a report and presentation which are available below.

SPN Presentation