Property tax equalization

Equalization is a step in property taxation to bring a uniformity to tax assessment levels across different geographical areas or classes of properties. Equalization is usually in the form of a uniform percentage of increase or decrease to each area or class of property.

This article is about equalization of assessed values for property taxes. For equalization of workers' taxes between countries, see Tax equalization.

Attempts at explicit equalization in tax assessments date back at least as early as 1799.

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