John H. Bowman is emeritus professor of economics at Virginia Commonwealth University. He is a widely published expert on property taxes and the author of Property Tax Circuit Breakers in 2007: Features, Use, and Policy Issues, the Lincoln Institute working paper that served as the starting point for this report. Daphne A. Kenyon is a resident fellow in tax policy at the Lincoln Institute of Land Policy. Adam H. Langley is associate director of tax policy and data initiatives at the Lincoln Institute of Land Policy. Bethany P. Paquin is a senior research analyst at the Lincoln Institute of Land Policy.