Cunningham's economic analysis of Texas's state and local tax policy includesdeveloping recommendations for phasing out local ad valorem property taxes infavor of new and/or additional state and local sales taxes.

Cut Your Texas Property Taxes reveals the secrets of reducing your Texas property taxes for houses, commercial property and business personal property. Cut Your Texas Property Taxes examines how assessed property values are set and how taxes are calculated. It describes the three approaches to appraising property and explains all available exemptions. Anyone who wants to reduce their Texas property taxes can follow the steps presented in this book. With the knowledge gained from this book, you can protest your property values with confidence and with a good chance for success. Using these tips can help you ensure you're paying the lowest possible taxes! Cut Your Texas Property Taxes is an update from its original version, written in 2001 by Patrick O'Connor.

In the short-term, Texas should reform burdensome local property taxes by improving the appraisal process and strengthening the rollback provision. Ultimately, Texas should eliminate property taxes and transition to a reformed sales tax. This paper investigates these issues and more.