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Property Tax Limitations: An Interpretative Review

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  • Anderson, Nathan B.

Abstract

Limitations 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.

Suggested Citation

  • Anderson, Nathan B., 2006. "Property Tax Limitations: An Interpretative Review," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 685-694, September.
  • Handle: RePEc:ntj:journl:v:59:y:2006:i:3:p:685-94
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    Citations

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    Cited by:

    1. Federico Revelli, 2013. "Tax Mix Corners and Other Kinks," Journal of Law and Economics, University of Chicago Press, vol. 56(3), pages 741-776.
    2. Anderson, Nathan B., 2012. "Market value assessment and idiosyncratic tax-price risk: Understanding the consequences of alternative definitions of the property tax base," Regional Science and Urban Economics, Elsevier, vol. 42(4), pages 545-560.
    3. repec:bla:pbudge:v:37:y:2017:i:4:p:47-73 is not listed on IDEAS
    4. Korytin, A.V. & ShatalovĂ , Svetlana Sergeevna, 2016. "Improving the Tax Relief on Personal Property," Working Papers 2334, Russian Presidential Academy of National Economy and Public Administration.
    5. Byron F. Lutz, 2008. "The connection between house price appreciation and property tax revenues," Finance and Economics Discussion Series 2008-48, Board of Governors of the Federal Reserve System (U.S.).
    6. James Alm & Robert D. Buschman & David L. Sjoquist, 2012. "Rethinking Local Government Reliance on the Property Tax," Working Papers 1215, Tulane University, Department of Economics.
    7. William Hoyt & Paul A. Coomes & Amelia M. Biehl, 2009. "Tax Limits, Houses, and Schools: Seemingly Unrelated and Offsetting Effects," Working Papers 2009-03, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    8. Richard F. Dye, 2008. "The dynamic between municipal revenue sources and the state-local relationship in New England," New England Public Policy Center Working Paper 08-1, Federal Reserve Bank of Boston.
    9. William H. Hoyt & Aaron Yelowitz, 2016. "Anticipated Property Tax Increases and the Timing of Home Sales: Evidence from Administrative Data," CESifo Working Paper Series 6264, CESifo Group Munich.
    10. Alm, James & Buschman, Robert D. & Sjoquist, David L., 2011. "Rethinking local government reliance on the property tax," Regional Science and Urban Economics, Elsevier, vol. 41(4), pages 320-331, July.

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