Turning liabilities to community assets: Policies for addressing property tax delinquency

This thesis examines the phenomenon of property tax delinquency, and its impact on communities where it is a significant problem. The research begins with an exploration of the history or property taxes in the United States, and discusses the possibility of rising delinquency in times of economic distress. The research then identifies and discusses four potential approaches for communities to address property tax delinquency. These approaches are further explored through a careful examination of three case study communities that have developed specific policies to contend with property tax delinquency; Genesee County, Michigan, New York City, and Springfield, Massachusetts. From these case studies the thesis identifies common themes and areas for future research, as well as recommendations for communities who desire to actively address their own property tax delinquency concerns.