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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]

See also


  1. ^ "Publication 136: Property Assessment and Equalization" (PDF). Springfield, Illinois: Illinois Department of Revenue. May 2019. p. 4. Retrieved 2019-12-29.
  2. ^ "Equalization". Trenton, New Jersey: New Jersey State League of Municipalities. Retrieved 2019-12-29.