 | This articleneeds attention from an expert in taxation. The specific problem is:It will be difficult to explain this subject, its history, and methods in lay terms without some skill.WikiProject Taxation may be able to help recruit an expert.(December 2019) |
Equalization is a step inproperty taxation to bring a uniformity totax 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]
