Social and Behavioral Sciences Commons^™

Sunset Provisions In The Local Tax Code: Best Practices, Sara Deuster

MPA/MPP/MPFM Capstone Projects

The primary objective of this research project is to identify the main uses of the sunset provision as it relates to the local tax code. This research project utilizes a case study approach to collect and analyze sunset tax legislation from five municipalities. Capital project funding is found to be the primary use of taxes with a sunset provision. Other uses associated with sunset taxation include transportation infrastructure, capital funding, bond financing, and public safety. Through the analysis process for this research project, five best practices were developed to guide municipalities who engage in sunset taxation with respect to their …