An Ordinance to Repeal Personal Property Tax Collection

Prior to task force meetings, ALEC posts these legislative member-submitted draft model policies to our website. The draft model policies are then discussed, debated, and voted on by ALEC task force members. Policies that receive final approval by legislators on the ALEC Board of Directors become official ALEC model policy. Draft model policies that fail to become official ALEC model policy are removed from the website.

Policy Status

  • Type: Model Ordinance
  • Status: Draft
  • Date Introduced: June 22, 2016
  • Date Finalized: September 12, 2016
  • Date Amended: July 22, 2026

Issues

  • Tax Reform

    • Task Forces

  • American City County Exchange

    • Tags

  • 2016 Annual Meeting
  • ACCE

    • Summary

    Personal property taxes are collected in perpetuity, which prevents ownership of personal property. Personal property taxes are typically levied on items such as boats, cars, trailers, motorcycle, etc. Local governments are most often given the power to tax personal property or abstain. This ordinance empowers local governments with personal property taxes to repeal those taxes and encourage personal property ownership.  
    Draft

    An Ordinance to Repeal Personal Property Tax Collection

    WHEREAS, Ordinance No. [Insert number], passed on [Insert date], established personal property tax collection in [Insert Jurisdiction], and

    WHEREAS, the [Insert State] [insert state statute] has given [Insert Jurisdiction] the option not collect personal property taxes, and

    WHEREAS, personal property taxes make it impossible for businesses and citizens town their property outright, because personal property taxes are collected in perpetuity, and

    WHEREAS, personal property taxes are a financial hardship for citizens and costly for business compliance, and

    WHEREAS, after discussion, review and further consideration, Council deems it in the best interest of its citizens to encourage personal property ownership, and
    NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF [INSERT JURISDICTION]:

    Section 1

    That [Insert Ordinance], establishing Personal Property tax collection, is hereby dissolved.

    Section 2

    That this ordinance only serves to repeal personal property tax collection from this time-forward and does not dissolve delinquent or outstanding personal property taxes prior to this repeal.

    Section 3

    That it is found and determined that all formal actions of this Council concerning and relating to the passage of this Ordinance were adopted in an open meeting of this Council, and that all deliberations of this Council and of any of its committees that resulted in such formal actions were in meetings open to the public, incompliance with all legal requirements in accordance to[Insert State Statute].