Center for State Tax Policy

Property Taxes

The property tax is a tax on the market value of privately owned property, including land, cars, business inventory, etc. Although the property tax is the principal source of revenue for localities, broad consensus has not been reached on the basic issue of whether property taxes are regressive, proportional or progressive.

Property tax liability is calculated by multiplying the nominal property tax rate by the assessment ratio (the percentage of the value of the property that is taxed) by the value of the property.

Pennsylvania Governor Proposes Major Tax Overhaul

March 6, 2015

Maine Gears Up for a Serious Tax Reform Conversation

January 9, 2015

Governor Rick Scott Offers Mixed Bag of Tax Proposals for Florida

September 3, 2014

Pennsylvania Considers Taxing Cigarettes to Pay for Property Tax Relief

August 13, 2014

Tax Freedom Day® 2014 is April 21, Three Days Later Than Last Year

April 7, 2014

New York Governor Cuomo Offers Tax Package in Executive Budget

January 30, 2014

Indiana Senate Tax Reform Proposal Would Improve Business Tax Climate Ranking

January 9, 2014

State and Local Ballot Initiative Results, November 2013

November 6, 2013

Building on Success: A Guide to Fair, Simple, Pro-Growth Tax Reform for Nebraska

October 3, 2013

Links: Profit Shifting Solutions and Internet Sales Taxes

September 18, 2013

State and Local Property Tax Collections Per Capita by State, 2006-2010

September 13, 2013

Virginia Gubernatorial Candidates Eye Cumbersome Tax Code

July 15, 2013

Tax Freedom Day® 2013 is April 18, Five Days Later Than Last Year

April 2, 2013

Sources of State and Local Tax Revenue, Fiscal Years 2008-2010

March 14, 2013

Comments on Who Pays? A Distributional Analysis of the Tax Systems in All 50 States

February 20, 2013

Weekly Map: Sources of State and Local Tax Revenue: Property Tax

January 29, 2013

North Carolina Tax Reform Options: A Guide to Fair, Simple, Pro-Growth Reform

January 23, 2013

State and Local Property Taxes Target Commercial and Industrial Property

November 20, 2012

2013 State Business Tax Climate Index: Property Tax Component

October 9, 2012

2013 State Business Tax Climate Index: Results