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Property Tax Trends 2023 and 2024

Catherine Collins

February 2025, English

Lincoln Institute of Land Policy


This report provides an overview of new developments in property taxation in 2023 and 2024. Special attention is given to changes in eligibility requirements for property tax relief programs. A second focus concerns initiatives designed to improve housing affordability, such as tax incentives for new developments and support for low-income owners and renters. There is a review of measures intended to assist specific classes of taxpayers, such as natural disaster victims, seniors, disabled veterans, and those facing rapidly rising in property values. Finally, the report provides an overview of initial state responses to new Supreme Court requirements concerning the disposition of proceeds from foreclosure sales of tax delinquent properties.


Keywords

Housing, Local Government, Property Taxation, Public Finance