IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

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

  • Payton, Seth
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

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

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

    in new window

    Handle: RePEc:ags:jrapmc:132329
    Contact details of provider: Web page:

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    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.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ags:jrapmc:132329. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (AgEcon Search)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.