Abstract: | The fiscal-disparities approach to understanding the fiscal problems of many older American central cities neglects the role of property-tax exemptions. This paper, grounded in the metropolitan fiscal setting of Onondaga County and Syracuse, New York, outlines an argument that emphasizes the link between property-tax exemptions, city age, and regional centrality. Central cities are seen as suffering from fiscal burdens imposed partly by their growth as regional centers. It is concluded that, when the financial problems of central cities are being examined, these cities should not be treated as fiscal equivalents to other metropolitan political units but that due regard should be given to their particular historical development. |