Property Taxes During the Pandemic

9 Pages Posted: 30 Jul 2020

See all articles by Andrew T. Hayashi

Andrew T. Hayashi

University of Virginia School of Law

Ariel Jurow Kleiman

Loyola Law School Los Angeles

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

Hayashi, Andrew T. and Jurow Kleiman, Ariel, Property Taxes During the Pandemic (June 22, 2020). Tax Notes State, Vol. 88, June 22, 2020, Virginia Public Law and Legal Theory Research Paper No. 2020-58, Virginia Law and Economics Research Paper No. 2020-13, Available at SSRN: https://ssrn.com/abstract=3658800

Andrew T. Hayashi

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

Ariel Jurow Kleiman (Contact Author)

Loyola Law School Los Angeles ( email )

919 Albany Street
Los Angeles, CA 90015-1211
United States

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