Accession Number:



Federal Exemption from the Property Tax. Its Impact on Kitsap County, Washington.

Descriptive Note:

Master's thesis,

Corporate Author:


Personal Author(s):

Report Date:


Pagination or Media Count:



This thesis examines a federal policy which exempts military installations from property taxation and develops a procedure for determining the impact upon the current tax base of a local governmental jurisdiction. Since 1891 the Navy has played an integral part in the growth and development of Kitsap County, Washington. The exemption of Navy property from taxation has had varying degrees of effect upon the tax base and the financing of local government. Over the past several years, revenue resources for local governmental entities in the county have been decreasing while the cost of providing necessary public services has grown. Lacking sufficient revenue, the level and quality of public services have had to be reduced. To better understand the impact imposed by the exemption of Navy property, a hypothetical tax bill for the Navy in Kitsap County is determined as a measure of impact upon the tax base and financing of local government. A procedure for determining a measure of property tax attributable to Navy property which recognizes the many differences and similarities between the Navy and local public and private sector is developed. Based upon the assumptions and data applied to the procedure, the impact attributable to the exemption of Navy property was found to be less than ten percent of 1980 property tax revenues.

Subject Categories:

  • Economics and Cost Analysis
  • Sociology and Law

Distribution Statement: