Beyond the Property Tax: Local Government Revenue Diversification

Authors

John R. Bartle, University of Nebraska at OmahaFollow
Carol Ebdon, University of Nebraska at OmahaFollow
Dale Krane, University of Nebraska at OmahaFollow

Document Type

Article

Publication Date

Winter 2003

Publication Title

Journal of Public Budgeting, Accounting, and Financial Management

Volume

15

Issue

4

First Page

622

Last Page

648

Abstract

Local governments in the U.S. 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.

Recommended Citation

Bartle, John R.; Ebdon, Carol; and Krane, Dale, "Beyond the Property Tax: Local Government Revenue Diversification" (2003). Public Administration Faculty Publications. 2.
https://digitalcommons.unomaha.edu/pubadfacpub/2