Caps, Circuit Breakers, and Alternative Property Tax Systems
- Assessed Value Cap Overview (approved January 23, 2010)
(245 KB) - Standard on Property Tax Policy (approved August 2004) (945 KB)
(See 5.3 Controls on the Incidence of Property Taxation and 5.4 Controls on the Overall Property Tax System) - Effects of Taxable Value Increase Limits--Fables and Fallacies by Alan Dornfest, AAS (2005) (567 KB)
- Property Tax Equity Implications of Assessment Capping and Homestead Exemptions for Owner-Occupied Single-Family Housing by J. Wayne Moore, Ph.D. (2008) (456 KB)
- An Alternative to Ad Valorem Assessment by Steve Van Sant and Ron Brown (slide presentation, 2008, right-click the link to download and view)
- To Cap, or Not to Cap: That is the Question (Not the Answer) by Steve Van Sant (2008) (2.9 MB)
- Can the Proposed Cap on New York State School Taxes Succeed? by Noeleen Griffin (2009) (388 KB
Other Links (These links are external to the IAAO Web site. IAAO has no responsibility for the content.)
- Property Tax Assessment Limits (Policy Focus Report), June 2008 at Lincoln Institute of Land Policy
- "Policy Basics: Property Tax Caps" at the Center on Budget and Policy Priorities
- "Policy Basics: Taxpayer Bill of Rights (TABOR)" at the Center on Budget and Policy Priorities
- IFIR WORKING PAPER SERIES, "Tax Limits, Houses, and Schools: Seemingly Unrelated and Offsetting Effects," by William H. Hoyt, Paul A. Coomes, Amelia M. Biehl, IFIR Working Paper No. 2009-03, November, 2008 at the Institute for Federalism & Intergovernmental Relations
- "The Continuing Redistribution of Fiscal Stress: The Long-Run Consequences of Proposition 13" Working Paper, 1998, by Jeffrey I. Chapman at Lincoln Institute of Land Policy
- "Local Government, Fiscal Autonomy and Fiscal Stress: The Case of California" Working Paper, 1999, Jeffrey I. Chapman at Lincoln Institute of Land Policy
- "Type of Property Tax Assessment Limitations and Tax Relief Programs" Research report prepared by Nikolai Mikhailov, Harvard Law School
September 1998, Nikolai Mikhailov at Lincoln Institute of Land Policy
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