Modeled after the Sales & Use Tax Deskbook and now in its 25th year, this comprehensive guide provides tax payers and tax practitioners with an essential, reliable, and annually updated compendium of information about the property tax in all 50 states and the District of Columbia.
Organized by state, each chapter of the Property Tax Deskbook is written by some of the most experienced property tax practitioners in that state. Each state’s chapter sets out the most important principles and positions in that state with citations to the pertinent statutes, regulations, and case law. In addition, the authors have collected and organized all-important interpretive information that frequently must be gleaned from rulings, bulletins, and other “local lore” (much of which would otherwise be impossible for practitioners in other states to find).
The chapters are organized in a uniform format to aid the user in quickly and easily finding guidance on particular property tax issues and to facilitate multi-state research. To help familiarize the reader with the book’s organization, a model chapter outline is provided at the beginning of the book; however, property taxes are by no means uniform among the states, and the chapter authors identify the important local variations. Also of note is a special definitions section in each chapter, which sets forth the meanings of key statutory terms.
The volume includes a CD with searchable PDFs. It is available to order in the webstore and is available at a discount for Tax Section members.