Robert M. La Follette School of Public Affairs

Property Tax Delinquency and the Number of Payment Installments

This analysis of the relationship between the number of annual payment installments and the property tax delinquency rate indicates that increasing the number of payments from two to three per year reduces the delinquency rate by about a third. Allowing more than three installments, however, does not lead to a statistically significant reduction in the property tax delinquency rate.

Additional Info

  • Volume or issue no.: La Follette School Working Paper No. 2012-013
  • Author(s): Paul Waldhart and Andrew Reschovsky