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Chronicle of the 161-Year History of State-Imposed Property Tax Limitations

Bethany P. Paquin

Abril 2015, inglês

This working paper chronicles the enactment and repeal of state-imposed property tax rate limits, levy limits, and assessment limits, binding and non-binding, from the first documented limit enacted in 1852 through 2013. Although 46 states and the District of Columbia have legal restrictions on property taxation, the last comprehensive survey of these limits was published 20 years ago. This report details the 161-year history of state-imposed property tax limitations relying on state sources, previous research, and the Lincoln Institute of Land Policy’s database Significant Features of the Property Tax.


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