Illinois Government Research no. 53 1981: Local Governments and Property Taxes

Abstract

This paper seeks to shed light on the role that governmental structure plays in property tax collections, using 1977 Census of Governments data for Illinois counties. No attempt is made to justify or critique certain types of government as being more efficient or preferable to others. Rather, the concern here is whether more complex delivery systems lead to higher property taxes and, if so, how much higher. This paper is organized into two parts. The first section discusses recent changes in government structure, some of the reasons for these changes, and their implications for local finance. The second section reports an empirical analysis of determinants of property tax collections.