Property Tax Relief for Homeowners

“This is a must-read guide for those thinking about possible reform and ways to ensure the property tax remains an equitable source of local support.”

— Kim Rueben, Sol Price Fellow and Director, State and Local Finance Initiative, Urban Institute

This report is the go-to resource on the options that U.S. states have to provide property tax relief for homeowners without compromising municipal fiscal health or services. Policy makers frequently face political pressure to reduce property taxes, but many approaches undercut the success of adopted policies. The authors present the pros and cons of measures that can effectively provide relief without undermining the property tax system. By covering the full range of policies, this report is relevant in practically any state policy debate about property tax relief.

This report will be an essential resource for state legislators, governors, students of public finance, and policy makers who help make decisions about property tax relief.

“Property Tax Relief for Homeowners offers local leaders evidence-based solutions for reorienting the property tax toward greater equity, efficiency, and accuracy. Langley and Youngman have created a comprehensive yet practical one-stop shop for understanding this critical revenue source.”

— Christiana K. McFarland, Research Director, National League of Cities

About the Authors

Adam H. Langley is associate director of North America programs at the Lincoln Institute of Land Policy.

Joan Youngman is senior fellow and chair of valuation and taxation at the Lincoln Institute of Land Policy.