Authors

Janet L. Hunkel

Document Type

Research Report

Publication Date

12-1983

Abstract

Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.

The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall to properly administer the tax. The new administration has a unique opportunity to initiate programs promoting equity and efficiency. This paper discusses three areas where they can act.

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