http://www.lincolninst.edu/subcenters/significant-features-property-tax/
This online database presents data on the property tax in all 50 states. Because accurate data provide the critical foundation for sound governmental decision-making, the Lincoln Institute of Land Policy and the George Washington Institute of Public Policy joined in a partnership to provide information and support public policy concerning the property tax, probably the most controversial tax in the United States.
The term “Significant Features” pays tribute to the work of the Advisory Commission on Intergovernmental Relations, which was established by Congress in 1959 to study the relationships among local, state, and national levels of government. Until its termination in 1996, ACIR provided a wealth of research on the functioning of the federal system, particularly through its flagship publication, Significant Features of Fiscal Federalism.
This new site provides data sets and links relating to the property tax and its role in state and local finance in all 50 states. The interface allows users to access property tax and data online in a variety of forms, including tables of the most frequently sought figures, a query system for creating new tables, and a downloadable database. This data will be of value to a wide variety of users, including journalists, public officials, and researchers.
For a user guide to this website, click here.
Property Taxation as a Field of Study
Joan YoungmanIntroduction to Legal Issues in Property Valuation and Taxation (137K)
Published in Assessment Journal, March/April 1994, pp. 60-77
History
Edward Howe and Donald Reeb"The Historical Evolution of State and Local Tax Systems" (62K)
Core Module
Core Module for Property Tax Curriculum(89K)
http://www.lincolninst.edu/subcenters/property-valuation-and-taxation-library/