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This study examines the relationship between property tax caps and citizens’ perceptions of local government service quality using data from the 2008, 2009, 2010, and 2011 Hoosier Surveys conducted by the Bowen Center for Public Affairs at Ball State University. These surveys include questions asking respondents whether the quality of local government services in various categories has improved, declined, or stayed about the same over the previous year. Analysis of these data using generalized ordinal logistic regression indicates that urban residents of counties experiencing relatively large revenue cuts from property tax caps are significantly more likely to report declines in the quality of fire and police protection. Urban and rural residents of high-impact counties are significantly more likely to report declines in the quality of schools. Citizens’ perceptions of road maintenance, which is funded through shared state gas tax revenues rather than property taxes, are not significantly influenced by the impact of property tax caps.
