Understanding the Impact of Property Taxes Is Critical for Effective Local Policymaking

Urban Institute, Nov. 5, 2020–Linna Zhu, Sheryl Pardo
The best way to understand the impact of any existing or proposed property tax initiative is to examine the property-level impacts in a community. But this is hard to do because every county reports property-level tax payments data differently, and it is difficult to accurately identify owner-occupied properties.
https://www.urban.org/urban-wire/understanding-impact-property-taxes-critical-effective-local-policymaking