Why is it that for so many parts of the tax bill (for example the standard deduction, or tax rates) , there is a difference if you file single or married,
But when it comes to the property tax cap of $10,000 it is the same for both Single and Married filers. Why not give a higher amount for couples? (After all, for a single guy with a property, it is most probable that he will itemize, since his Standard deduction is just 12k, but for a married person whose standard deduction is 24k, its harder to itemize.)