Property Tax Circuit Breakers

This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and illustrates types of property tax circuit breakers. It also presents guidelines for elected representatives and tax policy advocates to improve tax circuit breaker rules.

About the Authors

John H. Bowman is emeritus professor of economics at Virginia Commonwealth University. He is a widely published expert on property taxes and the author of Property Tax Circuit Breakers in 2007: Features, Use, and Policy Issues, the Lincoln Institute working paper that served as the starting point for this report.

Daphne A. Kenyon is a resident fellow in tax policy at the Lincoln Institute of Land Policy.

Adam H. Langley is associate director of tax policy and data initiatives at the Lincoln Institute of Land Policy.

Bethany P. Paquin is a senior research analyst at the Lincoln Institute of Land Policy.