Daphne A. Kenyon (D.A. Kenyon & Associates, Windham, NH) has published Talking Sense on Property Tax Relief, 39 State Tax Notes 897 (Mar. 20, 2006), also available on the Tax Analysts web site as Doc 2006-4312, 2006 STT 53-1. Here is part of the Introduction:
In recent years, rising home values have led to increased assessed values and higher property taxes….Those higher property taxes have spurred controversy and debate across the United States. In response to voter pressure, legislatures across the country have debated and approved property tax relief measures. According to the National Taxpayers Union, an advocacy group, voters in 20 states are actively seeking property tax relief….
This article is divided into three main sections. First, it addresses two major misconceptions regarding property tax burdens. The second section discusses property tax relief measures states should avoid. The third section proposes policy options that could offer property tax relief without pernicious side effects. Many commonly espoused property tax relief measures are severely flawed. Citizens, state and local policymakers, and nonprofits should work to channel property tax relief efforts toward the best, not the worst, options.



