The millage rate offset and property tax revenue stability

B-Tier
Journal: Regional Science and Urban Economics
Year: 2014
Volume: 46
Issue: C
Pages: 167-176

Authors (2)

Ihlanfeldt, Keith R. (Florida State University) Willardsen, Kevin (not in RePEc)

Score contribution per author:

1.005 = (α=2.01 / 2 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

One of the alleged virtues of the property tax is that it produces stable revenues regardless of price movements in real estate markets. One explanation for this is that local governments adjust their millage rates to offset changes in their property tax base. Little evidence, however, exists on the strength of this millage rate offset mechanism. We hypothesize that the importance of this mechanism will vary among local governments depending upon the monopoly power that they possess. The results provide strong support for our hypothesis.

Technical Details

RePEc Handle
repec:eee:regeco:v:46:y:2014:i:c:p:167-176
Journal Field
Urban
Author Count
2
Added to Database
2026-01-25