Revenue by Other Means: How cities use water utility funds strategically in response to state tax limits

• In Event: Resilient Cities: Visions of Development in Climate Crisis

Brief Overview

We argue that city governments respond to state property tax limitations by shifting revenue burdens to their water utilities through Payments in Lieu of Taxes (PILOT)—especially where voter participation is high.

Authors

• Laura Joaquina Morales-Whetstone, University of Wisconsin-Madison

• Manny Teodoro, University of Wisconsin-Madison