University of Wisconsin–Madison

Property Tax Circuit Breakers: Fair and Cost-Effective Relief for Taxpayers

Type Policy Brief or Report
Year 2009
Level State
State(s) All States
Policy Areas Economic Justice, Finance & Procurement
Property tax circuit breakers provide households with direct property tax relief that increases as household income declines. In addition to analyzing the advantages of circuit breakers, this report outlines the basic types of property tax circuit breakers and examines whether eligibility for relief should be based on elderly status or other taxpayer characteristics (i.e. disability, veteran status). Furthermore, this report also recommends design features and pitfalls to avoid when designing a circuit breaker, including favoring the elderly and excluding renters.

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