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.