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Ask and Ye Shall Receive? Predicting the Successful Appeal of Property Tax Assessments

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Author Info

  • Rachel N. Weber

    (Urban Planning and Policy Program, University of Illinois at Chicago, Chicago, IL, USA, rachelw@uic.edu)

  • Daniel P. McMillen

    (Department of Economics and Institute of Government and Public Affairs, University of Illinois at Chicago, Chicago, IL, USA)

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    Abstract

    Appeal processes provide important opportunities to challenge administrative decisions, but adjudicators often lack access to information relevant to the disputed claim. This article examines the motivations for property tax assessment appeals as well as the factors that influence the decision to grant or deny these appeals. We ask whether and how the relative lack of comparable sales in a neighborhood influences the frequency of property assessment appeal applications and their likelihood of success. Using a data set of appeal applications submitted to the first two levels of assessment review in Chicago in 2000 and 2003, we estimate the probability of successful appeal for residential property owners using a sequential probit model. We find that information-rich environments have the potential to both temper the perception of individual mistreatment and improve the quality of assessor decision making. Appeals can compound the lack of uniformity in assessments found in markets with little sales activity.

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    Bibliographic Info

    Article provided by in its journal Public Finance Review.

    Volume (Year): 38 (2010)
    Issue (Month): 1 (January)
    Pages: 74-101

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    Handle: RePEc:sae:pubfin:v:38:y:2010:i:1:p:74-101

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    Keywords: appeal process; property tax; assessment; uniformity;

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