The Impact of Tax-Exempt Properties on Michigan Local Governments

11 Pages Posted: 1 Apr 2014

See all articles by Thomas M. Ivacko

Thomas M. Ivacko

University of Michigan at Ann Arbor - Gerald R. Ford School of Public Policy

Debra Horner

University of Michigan at Ann Arbor - Gerald R. Ford School of Public Policy

Michael Crawford

University of Michigan at Ann Arbor - Gerald R. Ford School of Public Policy

Date Written: March 31, 2014

Abstract

Property tax revenues are one of the most important sources of funding for local governments in Michigan, but jurisdictions’ revenues are constrained in part because most have at least some properties that are exempt from taxes. This report presents Michigan local government leaders’ opinions regarding the presence and local impact of property tax exemptions in their communities. The findings in this report are based on statewide surveys of local government leaders in the Spring 2013 wave of the Michigan Public Policy Survey (MPPS).

Keywords: property tax exemptions, local government finance, non-profit organizations

Suggested Citation

Ivacko, Thomas M. and Horner, Debra and Crawford, Michael, The Impact of Tax-Exempt Properties on Michigan Local Governments (March 31, 2014). Available at SSRN: https://ssrn.com/abstract=2418503 or http://dx.doi.org/10.2139/ssrn.2418503

Thomas M. Ivacko (Contact Author)

University of Michigan at Ann Arbor - Gerald R. Ford School of Public Policy ( email )

735 South State Street, Weill Hall
Ann Arbor, MI 48109
United States

HOME PAGE: http://closup.umich.edu

Debra Horner

University of Michigan at Ann Arbor - Gerald R. Ford School of Public Policy ( email )

735 South State Street, Weill Hall
Ann Arbor, MI 48109
United States

Michael Crawford

University of Michigan at Ann Arbor - Gerald R. Ford School of Public Policy ( email )

735 South State Street, Weill Hall
Ann Arbor, MI 48109
United States

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