April 1994, Vol 19, No 1

Abstract: The article investigates the relationship between population size and property taxes in the towns and counties of New York State. Research findings indicate that towns and counties with the fewest residents have the highest per capita levies. The levies trend down in the mid-range and trend up again at the high end. The initial decrease is ascribed to economies of scale, and subsequent increases are due to the ability and necessity of offering more services.