Home Subscribe Login Contact Us Search Journal Articles PFM RSS Feed

PFM Articles Search Journal Articles

Local Government Property Tax Amnesty Programs: Structures and Themes

PFM, Vol. 12 No. 2, (2012)

While the use of tax amnesty programs has been commonplace for decades among subnational governments in the United States, historically these offers have not been extended to delinquent real property taxes. There have been 29 property tax amnesties offered by local governments in seven states, however, and most of these programs have appeared in just the last 10 years. This paper presents data on these programs, and then provides a narrative analysis of these cases by drawing upon archival data from press releases, media reports, comprehensive annual financial reports, city council minutes, and policy memos. Several themes emerge from this study revealing the role of real property tax amnesty to be more diverse than their state counterparts. The conclusion summarizes these lessons and offers some considerations for policy makers.

Subscribers: Login to read this article

Guests: Subscribe to PFM, or purchase individual article access for $10.
The article is not available for automatic download. We will email the article to you as a PDF file upon receiving your payment, typically within 24 hours.