Local Government Property Tax Amnesty Programs: Structures and Themes

31 Pages Posted: 19 Feb 2012 Last revised: 27 Jul 2012

Justin M. Ross

Indiana University - School of Public & Environmental Affairs

Date Written: April 21, 2012

Abstract

While the use of tax amnesty programs has been commonplace for decades among both states and local governments, historically these offers have rarely been extended to delinquent real property taxes. In the last 10 years, however, there have been 26 property tax amnesties offered by local governments in six states. This paper presents data on these programs, and then provides a narrative analysis of these cases by drawing upon archival data from press releases, media reports, comprehensive annual financial reports, city council minutes, and policy memos. Several themes emerge from this study that reveal that the role of real property tax amnesty is more diverse than their state counterparts. The conclusion summarizes these lessons and offers some considerations for policy makers.

Keywords: Property Taxes, Tax Amnesty, Tax Evasion, Tax Administration, Tax Law

JEL Classification: H71, H27, K34, K11

Suggested Citation

Ross, Justin M., Local Government Property Tax Amnesty Programs: Structures and Themes (April 21, 2012). Public Finance and Management 12(2), pp. 146-173, 2012.; Indiana University-Bloomington: School of Public & Environmental Affairs Research Paper No. 2012-02-01. Available at SSRN: https://ssrn.com/abstract=2007509 or http://dx.doi.org/10.2139/ssrn.2007509

Justin M. Ross (Contact Author)

Indiana University - School of Public & Environmental Affairs ( email )

1315 East Tenth Street
Bloomington, IN 47405
United States

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