Appendix C: Circuit Breaker Share of Property Tax Collections, Average Credit Size, and Participation by Program, FY2022

Note: “n/a” indicates the state does not publish the measure or it was unavailable as of July 31, 2026.
Source: Source: Institute on Taxation and Economic Policy (ITEP) analysis of U.S. Census Bureau 2022 Census of Governments, government financial reports, state program websites, and 2024 information found in the Lincoln Institute of Land Policy and George Washington Institute of Public Policy’s “Significant Features of the Property Tax” database.Get the data