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1 Michael Fitzpatrick Lorelli, State and Local Property Taxes 1 (2001)

handle is hein.taxfoundation/srbagxz0001 and id is 1 raw text is: August 2001 No. 106 The property tax has been an enigmatic issue among economic and political scholars over the last century. Although the property tax is the principal source of revenue for lo- calities, broad consensus has not been reached on the basic issue of whether property taxes are regressive, proportional or progressive. This survey of property tax collections also provides the reader with a basic under- standing of property tax administration, as well as a primer on current economic thinking about how the property tax affects taxpayers and the economy. First, a discussion of current property tax data includes aggregate collections and state- by-state comparisons. A brief discussion of property tax administration focuses on assess- ment issues. Finally, general theories of prop- erty taxation are presented, along with a brief discussion of the possible policy implications. State and Local Local State $ 125 $100 $ 75 $50 $25 $0 '50 '52 '54 '56 '58 '60 '62 '64 '66 '68 '70 '72 '74 '76 '78 '80 '82 '84 '86 '88 '90 '92 '94 '96 '98e'Oe Year Michael Fitzpatrick Lorelli Adjunct Scholar Tax Foundation $ 300 $ 275 $ 250 $ 225 $ 200 $175 $150 ft

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