In this article, the authors propose property tax reforms that would allow local governments to raise property tax revenue while protecting vulnerable taxpayers. They also discuss the legal changes necessary to make local tax policies responsive to local economic conditions, and the administrative and procedural changes that should be made to ensure continued democratic participation in property tax reform during the pandemic.

Andrew Hayashi & Ariel Jurow Kleiman, Property Taxes During the Pandemic, 88 Tax Notes State 1461–1467 (2020).