<![CDATA[Tourism development in Bali's coastal areas has contributed to substantial increases in land and property values. While higher property values can expand local government tax bases, they may also increase property tax liabilities for residents whose income does not increase at the same rate. This article examines the relationship between tourism-driven land appreciation and property tax justice in coastal Bali. Using normative juridical and policy analysis, the study evaluates property valuation, local taxation, tourism development, and mechanisms for protecting economically vulnerable taxpayers. The article argues that market-based property valuation may produce inequitable outcomes when tourism investment rapidly increases land prices without corresponding improvements in residents' economic capacity. Long-term residents may consequently face rising fiscal obligations despite deriving limited financial benefits from tourism-related appreciation. The study proposes a differentiated property tax framework incorporating taxpayer ability to pay, targeted relief, valuation transparency, and safeguards for long-term local residents. The article further argues that high-value tourism properties should bear an appropriate share of the fiscal costs associated with infrastructure and environmental pressures. The study concludes that property taxation in tourism-intensive areas should integrate fiscal efficiency with social protection and distributive justice.]]>
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