Download This PaperProperty Taxes During the Pandemic
Tax Notes State, Vol. 88, June 22, 2020
Virginia Public Law and Legal Theory Research Paper No. 2020-58
9 Pages Posted: 30 Jul 2020 Last revised: 30 Jul 2020
Date Written: June 22, 2020
Abstract
In this article, the authors propose property tax reforms that would allow local governments to raise property tax revenue while protecting vulnerable taxpayers. They also discuss the legal changes necessary to make local tax policies responsive to local economic conditions, and the administrative and procedural changes that should be made to ensure continued democratic participation in property tax reform during the pandemic.
Keywords: property tax, local government, state and local tax, tax policy, COVID-19, pandemic, foreclosure
JEL Classification: H29, H70, H71, E62, K34, P43
Suggested Citation: Suggested Citation
Andrew T. Hayashi
University of Virginia School of Law ( email )
580 Massie Road
Charlottesville, VA 22903
United States
Ariel Jurow Kleiman (Contact Author)
University of Southern California Gould School of Law ( email )
699 Exposition Blvd.
Los Angeles, CA 90089
United States