Property tax equalization

This article is about equalization of assessed values for property taxes. For equalization of workers' taxes between countries, see Tax equalization.

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.

Attempts at explicit equalization in tax assessments date back at least as early as 1799.