Property Taxes During the Pandemic

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