Public Administration Quarterly, Vol. 46, Iss. 2 pp. 129-154 © 2022 SPAEF https://doi.org/10.37808/paq.46.2.3 The frequency and severity of natural disasters disrupt economic and social activities and cause signifcant budgetary pressures on local government fnance (Nukpezah & Soujaa, 2018; Mann, 2014; Benson & Clay, 2004). Natural disasters destroy infrastructure, reduce property values, and limit revenues from property tax (Xie, Li, Wu, & Hao, 2014; Donahue & Joyce, 2001). Also, natural disasters impact business and production activities increasing unemployment and reduction in revenues from sales and income related taxes (Ismayilov & Andrew, 2016). Although existing studies examine the impact of natural disasters on macroeconomic indicators such as, fscal conditions, sales tax, employment, intergovernmental transfers, among others (Chen, 2020; Taulbee, 2019; Ismayilov & Andrew, 2016), there is scant research investigating the efects of jurisdictional vulnerability factors, the extent of disaster damage, and disaster declaration on local tax revenue sources. The absence of such a study is an important remiss in the scholarship that needs to be addressed. This is because examining the efects of social vulnerability factors along with Aisha S. Ahmadu Julius A. Nukpezah Mississippi State University Disasters, Jurisdictional Vulnerability, and Local Tax Revenues Abstract The present study draws on disaster impact scholarship, vulnerability theory, and panel data from 1029 counties over 10- year periods across the U.S., and random efects regressions with time efect dummies to examine the efects of the extent of disaster damage, disaster declaration, and jurisdictional vulnerability on local tax revenues. The study fnds that disaster declaration, the extent of disaster damage, and jurisdictional vulnerability factors have additive efects on total local tax, property tax, and sales tax revenues. However, disasters do not afect the level of local dependence on property tax and sales tax. The study implications for policymaking include the advancement of community resilience through policies that improve fscal planning systems, capital investments on infrastructure, and development of human capital (education), and employment opportunities to ameliorate the adverse efects of disasters on local tax revenues and contribute to social equity programs. Key Words: Disaster declaration; tax revenue; fscal health; social vulnerability; local government Points for Practitioners: • Understanding the efects of jurisdictional vulnerability and disaster impact are vital for policymaking that improves fscal planning systems that absorb fnancial shocks and advance community resilient policies. • Although local government policymakers may have no infuence over whether disasters would occur within their jurisdictions and impact their fnances, they can mitigate the adverse impacts of these disasters when they invest in appropriate policies that diminish the efects of local vulnerabilities. • Local governments that invest in infrastructure, human capital, and employment opportunities improve their tax revenues and possibly ameliorate the adverse efects of disaster vulnerabilities on local fnances.