The Uneasy Case for the Stability of Property Tax Revenues: Reflections on Tax Equity Now NY LLC, Proposition 19 and ‘Dark Stores’

Publication Date

Winter 2026

Journal

The Tax Lawyer

Abstract

Property tax provides stable funding for vital services, but this stability can cause unequal burdens on less affluent or illiquid owners and trends like remote work complicate the issue further.

Volume

79

Issue

2

Publisher

American Bar Association

Disciplines

Law | State and Local Government Law | Tax Law

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