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Measuring the Performance of the Property Tax Assessment Process

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  • Mehta, Shekhar
  • Giertz, J. Fred

Abstract

Analyzes both output and resource cost to measure the efficiency of the property tax assessment process for 88 Illinois counties. Concludes with a discussion of the use of measures of output and efficiency in ranking assessment performance.

Suggested Citation

  • Mehta, Shekhar & Giertz, J. Fred, 1996. "Measuring the Performance of the Property Tax Assessment Process," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 73-85, March.
    • Handle: RePEc:ntj:journl:v:49:y:1996:i:1:p:73-85
    DOI: 10.1086/NTJ41789186
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    References listed on IDEAS

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    1. Smith, Peter & Mayston, David, 1987. "Measuring efficiency in the public sector," Omega, Elsevier, vol. 15(3), pages 181-189.
    2. Mayshar, Joram, 1991. " Taxation with Costly Administration," Scandinavian Journal of Economics, Wiley Blackwell, vol. 93(1), pages 75-88.
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    7. Domberger, S & Meadowcroft, S & Thompson, D J, 1986. "Competitive tendering and efficiency: the case of refuse collection," Fiscal Studies, Institute for Fiscal Studies, vol. 7(4), pages 69-87, November.
    8. Forsund, Finn R. & Lovell, C. A. Knox & Schmidt, Peter, 1980. "A survey of frontier production functions and of their relationship to efficiency measurement," Journal of Econometrics, Elsevier, vol. 13(1), pages 5-25, May.
    9. Richmond, J, 1974. "Estimating the Efficiency of Production," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 15(2), pages 515-521, June.
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    Cited by:

    1. Hamid Beladi & Nicholas S. P. Tay & Reza Oladi, 2011. "On Competition for Listings," Working Papers 0003, College of Business, University of Texas at San Antonio.
    2. Kolbe, Jens & Schulz, Rainer & Wersing, Martin & Werwatz, Axel, 2019. "Land value appraisal using statistical methods," FORLand Working Papers 07 (2019), Humboldt University Berlin, DFG Research Unit 2569 FORLand "Agricultural Land Markets – Efficiency and Regulation".
    3. Richard Harris & Michael Lehman, 2001. "Social and Geographic Inequities in the Residential Property Tax: A Review and Case Study," Environment and Planning A, , vol. 33(5), pages 881-900, May.
    4. Jens Kolbe & Rainer Schulz & Martin Wersing & Axel Werwatz, 2019. "Bodenwertermittlung mit statistischen Methoden [Land value appraisal using statistical methods]," Zeitschrift für Immobilienökonomie (German Journal of Real Estate Research), Springer;Gesellschaft für Immobilienwirtschaftliche Forschung e. V., vol. 5(1), pages 131-154, November.
    5. Geoffrey Propheter, 2014. "Assessment Administration and Performance during the Great Recession," Public Finance Review, , vol. 42(5), pages 662-685, September.
    6. John Merrifield & Yong Bao, 2007. "Residential Property Taxation: Is Periodic Reassessment worth it?," Working Papers 0003, College of Business, University of Texas at San Antonio.

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