Why might local governments continue to find property tax an attractive option despite criticism?

The attractiveness of property tax for local governments often stems from the lack of adequate substitutes for broader tax bases. Property tax is stable and predictable, providing a reliable source of revenue that local governments can depend on for funding essential services such as schools, public safety, and infrastructure. Unlike some other tax forms, property tax generally does not fluctuate significantly with economic conditions, making it a secure choice for budgeting purposes.

In many areas, local governments may find it more challenging to implement or rely on other tax types, whether due to limited approval from the electorate, complications in administration, or possible volatility in revenue collection. This lack of viable alternatives reinforces the continued use of property tax despite the criticisms it may face, as it remains one of the primary tools available to local governments to generate necessary funding.