S-Space Graduate School of Public Administration (행정대학원) Dept. of Public Administration (행정학과) Korean Journal of Policy Studies (정책논총, KJPS) Korean Journal of Policy Studies (정책논총) vol.20(2) (2006)
Does Home Rule Overrule the State`s Role? An Analysis of Property Tax Administration in New York State
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- Issue Date
- Korean Journal of Policy Studies, Vol.20 No.2, pp. 43-67
- property tax ; tax administration ; local public finance
- This essay analyzes the property tax system in New York State. Based on historical and comparative analyses of three critical factors in property tax administration-assessment standards, revaluation, and assessing units-this study reveals that the current property tax administration structure has deep roots in the "home rule" tradition in New York State, making it hard to achieve intradistrict equity in property tax burden for some assessing units. The study concludes that the state's lack of active role undermines public faith in the property tax system and in local governments. The state should not be overruled by the local government politics based on home rule.
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