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Property tax equalization

Process used in calculation of property taxes From Wikipedia, the free encyclopedia

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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.[1]

Attempts at explicit equalization in tax assessments date back at least as early as 1799.[2]

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