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A Spatial Analytic Approach to Examining Property Tax Equity After Assessment Reform in Indiana

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  • Payton, Seth
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    Abstract

    Scholars, public officials, and property owners have debated the administration of the property tax for decades. Scholars generally contend that the property tax is a good local revenue source while public officials and property owners loathe it. Much of the contention regarding the tax comes from equity issues related to assessment practices. This study examines an assessment process that was revamped from a decidedly unfair formula-based assessment to a market-value-in-use assessment. The objective of the study is to evaluate the new process through traditional measures and contemporary spatial analytic measures. The study contributes to the literature through its introduction of “spatial equity†measures.

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    File URL: http://purl.umn.edu/132329
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    Bibliographic Info

    Article provided by Mid-Continent Regional Science Association in its journal Journal of Regional Analysis and Policy.

    Volume (Year): 36 (2006)
    Issue (Month): 2 ()
    Pages:

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    Handle: RePEc:ags:jrapmc:132329

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    Keywords: Financial Economics;

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    1. Clapp, John M, 1990. "A New Test for Equitable Real Estate Tax Assessment," The Journal of Real Estate Finance and Economics, Springer, vol. 3(3), pages 233-49, September.
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