| Article ID: | iaor20042935 |
| Country: | United States |
| Volume: | 15 |
| Issue: | 4 |
| Start Page Number: | 622 |
| End Page Number: | 648 |
| Publication Date: | Jan 2003 |
| Journal: | Journal of Public Budgeting, Accounting and Financial Management |
| Authors: | Bartle John R., Ebdon Carol, Krane Dale |
| Keywords: | planning, government, time series & forecasting methods |
Local governments in the US rely less on the property tax than they have historically. This long-term trend has been accompanied by important shifts in the composition of local revenues. While the property tax still serves as one primary source of local government revenue, increasingly other sources are used to pay for local government. This paper first examines that trend, the forces behind it, and its regional impact. We then explore trends in three central states – Iowa, Nebraska, and Arkansas – that have experienced substantial revenue shifts in recent years. A concluding section discusses the options for the future.