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PFM, Vol. 14 No. 2, (2014)

The property tax is the most important source of local revenues. The base of the tax is being eroded by state and local policies intended to reduce property taxes for certain types of property or property owners. The resulting mosaic of property tax relief programs undermines the productivity, efficiency and fairness of the property tax. This symposium addresses more directly the concept of tax expenditure budgets for property taxes and their potential role in informing the debate on various property tax policies that cost local governments significant own-source revenues.

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