The issue focused on which states have the most property tax increases, and which have the least.

The study was based on data from the most recent state tax reports, from 2013.

The study also looked at which states have the most open tax files, and which have the least.

The study used the word "open" to mean that the state has to pay for the tax on the file, or that the state can get the money by giving the money to the state.

