The impact of state fiscal preemption on local taxing authorities: A case of Michigan
Document Type
Article
Publication Date
2024
Department/School
Political Science
Publication Title
Urban Affairs Review
Abstract
This study investigates the impact of state fiscal preemption on local governance structure. Specifically, it focuses on state-imposed tax and expenditure limits (TELs), which constrain local governments’ ability to raise property tax revenues. Using a unique data set on millage rates levied by all local governments in Michigan from 2011 to 2017, the study examines how the state-imposed limitation on local property taxable values affects local taxing efforts. The findings show that the assessment limit results in higher taxing power by cities and special districts. It also indicates local residents’ preferences to be drivers for the greater taxing efforts.
Link to Published Version
Recommended Citation
Wang, S. (2024). The impact of state fiscal preemption on local taxing authorities: A case of Michigan. Urban Affairs Review, 60(2), 753–773. https://doi.org/10.1177/10780874231164054
Comments
S. Wang is a faculty member in EMU's Department of Political Science.