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At several IPTI events in recent weeks I have spent time taking about property tax policy and, in particular, the issue and impact of exemptions.

This is a topic that continues to create problems in most property tax jurisdictions, mainly because policy- makers, i.e. politicians, either don’t think through, or understand, the implications of their actions. It is very easy to offer tax breaks as a means of solving a perceived problem, but to do so often creates further problems elsewhere in the system.

A wise man once said, “The best tax is one that someone else pays”. Whilst we might all agree with that notion, in reality, someone has to pay and, in terms of property tax, it is usually desirable to have a wide tax base so the tax burden is spread as far, and as fairly, as possible.


IPTI Xtracts is a collection of news articles from around the world providing an update on property tax and assessment related matters.
The information contained in Xtracts is gathered from published information and is updated regularly.


IPTIpedia provides a consolidated source of property tax and assessment information.