New York's property tax is often criticized as burdensome and inequitable. This report analyzes changes in the property tax from 1993-2006 to assess its impact across regions, property classes and ability to pay. The study examines both statewide trends and variations in trends among local school districts, as well as the role of the School Tax Relief (STAR) program. Overall, the study found that however it is measured, the property tax burden rose during those 13 years. And the school property tax became more regressive, with effective tax rates in poorer districts rising relative to income. (Contains 29 figures, 7 tables, and 12 notes. Appendix A shows property tax collections by major classes of local governments.)