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Significant Features of the Property Tax™

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Tax Limits

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States curtail the ability of local governments to increase property taxes through three common mechanisms: limitations on increases in tax rates, assessed values, and tax levies. Some states also require full disclosure to the public of any changes in the tax rate. Many states allow the local jurisdictions to override the limit by majority vote of the electorate or some other mechanism.  This table provides the limit names and types adopted by each state, the terms of each limit and a description of the override process.



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To reference this webpage/table, please use the following citation:

Significant Features of the Property Tax. http://lincolninst.edu/subcenters/significant-features-property-tax/Report_TaxLimitationMeasures.aspx. Lincoln Institute of Land Policy and George Washington Institute of Public Policy. (Tax Limits; accessed: 3/16/2010 12:41:32 PM)


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