Reflections on the US Property Tax: Past, Present, and Future

Daphne A. Kenyon

National Tax Journal, 2024, vol. 77, issue 3, 579 - 602

Abstract: Today’s US property tax is far different from the general property tax in effect in the early 1900s — the tax that was the major initial focus of the National Tax Association. Property tax history since then can be divided into three eras: the decline of the general property tax, the 1970s tax revolt, and recent property tax stability. One of the most important features of property taxation across the United States is its lack of uniformity in structure and tax administration. I argue that in the future the property tax will continue to be an important source of local revenue, much as it is today.

Date: 2024
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