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Restricted Powers, Special-Purpose Districts, And Path Dependence: Economic Graveyards In Downstate Illinois, Bethany Behrhorst

Dissertations

Property taxation in the United States is a critical issue warranting examination because it involves the directed distribution of government costs and benefits for citizens. The central question exists: Why are Illinois’ property taxes so high? Path dependence was explored as a theory to explain Illinois’ property tax reliance issues, asserting that as local governmental units in the State face budget limitations, they find alternative revenue streams. For example, restricted powers could lead to the development of quasi-governments, which are known as special-purpose districts. In such cases, once general-purpose municipalities charter a course by creating special-purpose districts, it is difficult …