The property tax base in the United States: Exemptions, incentives, and relief

Publication Year:
2003

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Repository URL:
https://researchexchange.iaao.org/assessment_journal/vol10/iss4/1
Author(s):
Sexton, Terri A.
Tags:
Classified property tax systems; Property tax base; Property tax concessions/abatements; Property tax exemptions (Individual); Web sites
article description
This article describes the similarities and differences in property tax systems among the states, focusing on the property tax base and the extent to which all property is, or is not, treated uniformly in current practice.