Abstract
While the use of tax amnesty programs has been commonplace for decades among both states and local governments, historically these offers have rarely been extended to delinquent real property taxes. In the last 10 years, however, there have been 26 property tax amnesties offered by local governments in six states. 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 that reveal that the role of real property tax amnesty is more diverse than their state counterparts. The conclusion summarizes these lessons and offers some considerations for policy makers.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
