Construct · 1 fields · 1 citations

property tax revenue lag: a standalone construct

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Public finance

the delayed and dampened response of local property tax revenue to house price changes, as governments offset assessment growth with rate changes.

In public finance, property tax revenue lag refers to the delayed and dampened response of local property tax revenue to house price changes, as governments offset assessment growth with rate changes. This meaning comes from Lutz (2008) in National Tax Journal.[1]

Unit
Recovery means
Measured by

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Nearby constructs

growth4 fields · 4 citationsjingle · one word, four constructs house1 fields · 1 citationsanchor · a standalone construct offset3 fields · 5 citationsjingle · one word, three constructs

References

Lutz, B. F. (2008). The Connection Between House Price Appreciation and Property Tax Revenues. National Tax Journal, 61(3), 555-572. https://doi.org/10.17310/ntj.2008.3.13

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