Introduction to the special issue on property tax administration

Abstract This issue is specialized on the theme of property tax administration. The issue features six original research articles and two research notes and is well‐timed for the current moment of American politics and policy. New Mexico, Virginia, Georgia, Florida, Arizona, Colorado, and North Dakota had ballot initiatives this November aimed at restricting property taxes or granting various forms of property tax relief. Over the past year, Colorado, Indiana, Minnesota, Montana, Nevada, and New Jersey established legislative task forces on property taxes that have churned out various recommendations to their General Assemblies.