GoKawiilStates shift property tax burden from homeowners to commercial owners, study finds
A paper by David Schleicher, posted to SSRN on September 1, 2026, documents that several states have recently overhauled property tax systems to cut taxes on owner-occupied homes while shifting more of the burden onto commercial property, rental buildings, and other revenue sources like sales and income taxes. Some states, including Florida, Ohio, North Dakota, and Texas, have gone further by considering eliminating property taxes on owner-occupied homes or abolishing property taxation altogether.
GoKawiil's interpretation of the reporting above, not reported fact.
Schleicher argues these reforms transform property tax from a tool homeowners once used collectively to fund local services into a redistributive tax that shifts costs onto commercial owners, even as commercial property values have fallen. He suggests the changes could also concentrate more taxing authority at the state level, make local government funding less stable, reduce foreclosures during downturns, and encourage stricter zoning—though these are framed as likely consequences rather than certainties.
- Multiple states have cut property taxes for owner-occupied homes while raising burdens on commercial property.
- Florida, Ohio, North Dakota, and Texas have discussed eliminating property taxes on homes or entirely.
- The shift could centralize power at the state level and destabilize local government funding, according to the study.
Source: conversableeconomist.com — View All Posts Conversableeconomist, 2026-10-10
Published there as: “I would like the value of my home to rise, while my property taxes fall”
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