This article explores the winners and losers that result from property valuation increase caps by an examination fo the potential effect of hypothetical caps on residential properties within two fo the largest counties in Idaho.
Assessment limitations, Property tax incidence
Dornfest, A. S. (2005). Effects of taxable value increase limits fables and fallacies. Journal of Property Tax Assessment & Administration, 2(4), 5-15. Retrieved from https://researchexchange.iaao.org/jptaa/vol2/iss4/1