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Property Tax Initiatives in the United States

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  • G. Stacy Sirmans
  • C. Stace Sirmans

Abstract

This study reviews the history of property tax initiatives in the United States. Major initiatives include California's Proposition 13, Florida's "Save Our Homes" amendment, and Massachusetts' Proposition 2½. Enacting some type of limitation is most appealing when taxpayers feel overtaxed and underserved. There is some evidence to show that tax and expenditure limitations do bring local governments more in line with voter preferences. Tax limitation initiatives are often funded by vested special interests and are not pure grassroots movements. Studies show that tax limitation initiatives have a negative effect on education through lower teacher salaries and lower student test scores. Studies also show that other public service areas such as fire protection are also negatively affected.

Suggested Citation

  • G. Stacy Sirmans & C. Stace Sirmans, 2012. "Property Tax Initiatives in the United States," Journal of Housing Research, Taylor & Francis Journals, vol. 21(1), pages 1-13, January.
    • Handle: RePEc:taf:rjrhxx:v:21:y:2012:i:1:p:1-13
    DOI: 10.1080/10835547.2012.12092047
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