The following resources are designed to help county assessors and taxing districts determine the effect of the negative rate of inflation on levy limits.

• Memo to County Assessors
• Cover Memo to County Assessors and Treasurers: Negative Implicit Price Deflator Questions & Answers
• Levy Limit Factor Questions That Arise When the Implicit Price Deflator (IPD) is a Negative Value
• Special Notice: Determining the Limit Factor for Increases in Property Tax Levies