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Property Value Assessment Growth Limits, Tax Base Erosion, and Regional In-Migration

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Author Info

  • Mark Skidmore

    (Michigan State University, East Lansing, MI, USA, mskidmor@msu.edu)

  • Mehmet S. Tosun

    (Department of Economics, College of Business Administration, University of Nevada-Reno, Reno, NV, USA)

Abstract

In 1994, a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose this article is to examine the impact of this growing tax price differential on migration patterns. Using county level data on migration activity over the 1994-2006 period, the authors present evidence that differential tax prices resulting from the assessment growth cap have reduced in-migration.

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Bibliographic Info

Article provided by in its journal Public Finance Review.

Volume (Year): 39 (2011)
Issue (Month): 2 (March)
Pages: 256-287

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Handle: RePEc:sae:pubfin:v:39:y:2011:i:2:p:256-287

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Keywords: property tax; assessment growth limit; migration;

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Cited by:
  1. Timothy R. Hodge & Mark Skidmore & Gary Sands & Daniel McMillen, 2013. "Tax Base Erosion and Inequity from Michigan's Assessment Growth Limit: The Case of Detroit," CESifo Working Paper Series 4098, CESifo Group Munich.

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