The property tax information set forth in the 2007 book entitled As Certain as Death: A Fifty-State Survey of State and Local Tax Laws by Susan Pace Hamill serves as the base for this survey. This survey updates and supplements this information to the greatest extent possible given the timeframe allowed for compiling this survey. While hopefully a useful tool, this survey should not be viewed as a fully comprehensive dissection of every state’s property tax scheme. For instance, not every type of tax limit is discussed and there may be instances when a limit discussed herein may be able to be overridden by voter approval, i.e., that aspect is not addressed with respect to all states. Further, this survey does not address exemptions or other property tax relief that may be afforded to particular individuals or entities in certain instances.

Seventeen municipalities responded to a survey about early retirement incentives in Tennessee cities and towns.