Property Tax Limitations: An Interpretative Review

  title={Property Tax Limitations: An Interpretative Review},
  author={Nathan B. Anderson},
  journal={National Tax Journal},
  pages={685 - 694}
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… Expand
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