Politics of municipal property taxes : implications for decision-making
By: KENNEDY, William; MCALLISTER, Mary Louise
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ArticlePublisher: Toronto : IPAC, Summer 2005Canadian Public Administration : the journal of the Institute of Public Administration of Canada 48, 2, p. 207-230Abstract: Property taxes are one of the few, important mechanisms through which municipal governments can exercise a measure of autonomy and determine policies that shape their local communities. Property taxes account for almost half of a municipalitys own-source revenues. Ideally, decisions surrounding property-tax assessments could be based on criteria related to such things as equity, efficiency and stability. A closer examination of property-tax assessments between property classes in Northern British Columbian municipalities, however, suggests that the setting of tax rates appears to be an incremental, rather than systematic, process that builds on past experiences, current demands, and observation of the practices of nearby municipalities. These findings suggest that property-tax policy development is a poorly understood process that can have significant implications for the economic health of local municipalities
Property taxes are one of the few, important mechanisms through which municipal governments can exercise a measure of autonomy and determine policies that shape their local communities. Property taxes account for almost half of a municipalitys own-source revenues. Ideally, decisions surrounding property-tax assessments could be based on criteria related to such things as equity, efficiency and stability. A closer examination of property-tax assessments between property classes in Northern British Columbian municipalities, however, suggests that the setting of tax rates appears to be an incremental, rather than systematic, process that builds on past experiences, current demands, and observation of the practices of nearby municipalities. These findings suggest that property-tax policy development is a poorly understood process that can have significant implications for the economic health of local municipalities
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