The Property Tax May Be Regressive Even Though Wealthy People

The property tax may be regressive even though wealthy people own much more taxable property than do poor people. This possibility arises because

A) marginal and average tax rates on property tend to converge.
B) wealthy people can evade property taxes, while poor people cannot.
C) property taxes on rental property and business property are shifted.
D) statutory property tax rates decline as the value of property rises.