"The property tax base in the United States: Exemptions, incentives, an" by Terri A. Sexton

Assessment Journal

Article Title

The property tax base in the United States: Exemptions, incentives, and relief

Authors

Keywords

Classified property tax systems, Property tax base, Property tax concessions/abatements, Property tax exemptions (Individual), Web sites

Abstract

This article describes the similarities and differences in property tax systems among the states, focusing on the property tax base and the extent to which all property is, or is not, treated uniformly in current practice.

Recommended Citation

Sexton, Terri A. (2003) "The property tax base in the United States: Exemptions, incentives, and relief," Assessment Journal: Vol. 10: No. 4, Article 1.
Available at: https://researchexchange.iaao.org/assessment_journal/vol10/iss4/1

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