split roll
n.— «“The whole system is completely unenforceable,” says Lenny Goldberg, a Sacramento lobbyist who, as director of the California Tax Reform Assn., has been pressing for years to institute a “split roll”—that is, to tax commercial and industrial property differently from residential.» —“It’s time to close a big tax loophole for businesses” by Michael Hiltzik Los Angeles Times (California) July 13, 2009. (source: Double-Tongued Dictionary)