State constitutional and statutory limits constrain how much property tax a local government may levy, and the mechanics are technical.

Authorized millage is capped by charter or statute, with additional millage requiring voter approval for a stated purpose and term.

Rollback provisions reduce the authorized rate when total assessed value in the unit grows faster than inflation, so that the levy does not increase automatically with valuation. Restoring a rolled-back rate typically requires voter approval.

Truth in taxation requirements mandate notice and hearing before adopting a levy that would raise more revenue than the prior year, exclusive of new construction, with prescribed notice content and publication timing.

Assessment caps in some states limit annual growth in taxable value for property that has not transferred, with the value uncapping on a transfer of ownership.

Exemptions and abatements reduce the base and shift burden, which is why abatement decisions attract scrutiny from other taxing units that share the base.

Special assessments and fees are outside the millage limits, which creates pressure to characterize charges as fees. That characterization must survive the analysis distinguishing a fee from a tax, and getting it wrong produces refund liability across every payer.