This book examines the issues and consequences of a declining property tax base with respect to local government autonomy. Some of the nation's leading scholars provide their views on how the property tax effects intergovernmental relations, local autonomy, and education finance. --from publisher description

Local governments across the United States are struggling to raise revenue to pay for public services. Increased demands by citizens for more and better services; the ever-rising costs of providing services; and a plethora of legal and political restrictions on raising tax revenue have left many American local governments in dire fiscal straits. The fiscal autonomy of local governments has been declining for several decades. By ceding financial control to the states, localities cede political control over their affairs. Paralleling this loss of financial and political control, local governments are losing control over the property tax, their most stable and reliable source of revenue. Brunori explores the roots of the current fiscal crisis and evaluates various relief proposals. He champions the property tax, offering a blueprint for strengthening this oft-maligned instrument and returning the tax autonomy that has been vital to the success of the American political and economic systems.

This book offers an overview of the legal, political, and broad intergovernmental environment in which relations between local and state units of government take place, the historical roots of the conflict among them, and an analysis of contemporary problems concerning local authority, local revenues, state interventions and takeovers, and the restructuring of local governments. The author pays special attention to local governmental autonomy and the goals and activities of local officials as they seek to secure resources, fend off regulations and interventions, and fight for survival as independent units. He looks at the intergovernmental struggle from the bottom up, but in the process examines a variety of political activities at the state level and the development and effects of several state policies. Berman finds considerable reason to be concerned about the viability and future of meaningful local government.

Local governments are struggling to raise revenue for public services, but their fiscal autonomy has been declining for decades. By ceding financial control to the states, localities have ceded political control over their affairs. Paralleling this loss, local governments are losing control over property tax, their most stable and reliable source of revenue. In Local Tax Policy, David Brunori explores the roots of the current fiscal crisis, evaluates various relief proposals, and champions the property tax, offering a blueprint for strengthening this oft-maligned instrument. The third edition has been updated to reflect new tax policy developments since the publication of the first edition in 2003.

The property tax could be improved in reputation and practice with key policy and administrative reforms, according to Challenging the Conventional Wisdom on the Property Tax, which suggests ways to achieve greater voter confidence and more robust property tax systems in both developed and developing countries. --from publisher description

This policy focus report examines options that exist for timely and efficient aid to needy taxpayers, including circuit breaker programs that reduce taxes based on income level; truth in taxation measures; deferral options on property tax payments; partial exemptions on owner-occupied or homestead properties; and classified tax rates.

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.