Property Tax Limitations: An Interpretative Review
AbstractLimitations on aspects of property taxation are widespread in the United States with 43 states having some form of limit. Previous research has focused on a desire by local residents to constrain local government expenditures as the primary motivation for these limitations. Another common motivation for limitation measures, however, may be that property tax limits provide a form of insurance against unexpected increases in individual property tax liability. While a desire by local residents to constrain local government expenditures may exist, the need for insurance explains the presence of limitations in the absence of such desires.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 59 (2006)
Issue (Month): 3 (September)
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