Property Tax Circuit Breakers: Fair and Cost-Effective Relief for TaxpayersPaperback, 15 May 2009

This report presents the rationale for providing property tax relief to those who have a high relative tax burden, compares the fairness of various criteria used by states for eligibility, and illustrates types of property tax circuit breakers. It also presents guidelines for elected representatives and tax policy advocates to improve tax circuit breaker rules.