Property Taxation by States

Goals

To find out which states re-assess property taxes everytime a manufactured home is installed on a site temporarily (like California's Proposition 13).

Early Findings

  • There are three categories of property tax limitations: assessment limits, levy limits, and rate limits.
  • The assessment limits (like California Proposition 13) is limiting "how much any individual homeowner’s taxes can rise due to increases in assessed value, but can introduce highly unequal tax burdens across similarly-situated properties."
  • "Rate limits cap the overall rates that can be set by local policymakers, but do not shield properties from increases due to rising values or from other policies designed to increase collections. "
  • "Levy limits constrain overall revenue growth, though allow both rates and individual homeowners’ tax liability to change within this aggregate constraint."
  • The states that have assessment limits (like California Proposition 13) are Arizona, Arkansas, Colorado, Connecticut, Florida, Georgia, Illinois, Iowa, Maryland, Michigan, Montana, New Mexico, New York, Oklahoma, Oregon, South Carolina, Texas, and District of Columbia.
  • The information has been added to the attached spreadsheet.

Proposed next steps:

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