This report was prepared for the council of Beaufort County. It reviews county property tax data and evaluates the impact on the county of a 15 percent cap on growth in assessed property value at reassessment.

• The Fiscal Impact of a 15 Percent Reassessment Cap in Beaufort County, South Carolina, by Ellen W. Saltzman

This report discusses the various types of residential property tax relief that states offer to their citizens. A detailed state-by-state table of residential property tax relief programs is included.

• Property Tax Relief Programs in the United States, by David C. Cico, Stephen C. Robnett, and Ellen W. Saltzman et al., July 2004