Property tax administration can be viewed as a political process controlled in varying degrees by state statutes regulating administrative procedures. These statutes form a complex body of property tax law subject to the interpretations of: (1) the numerous state and local tax officials, (2) the courts, and (3) the taxpayers. The interactions of these participants in tax decision making determines the amount of the tax for a particular local governmental unit. In this article, the process is seen as a game where the participants have goals and adopt strategies that affect the outcome of the process. Several illustrative case studies are included. Glenn W. Fisher is professor of government and public affairs at the University of Illinois. Robert P. Fairbanks is associate professor of economics at Northern Illinois University.