IDEAS home Printed from
   My bibliography  Save this article

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


  • Payton, Seth


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.

Suggested Citation

  • Payton, Seth, 2006. "A Spatial Analytic Approach to Examining Property Tax Equity After Assessment Reform in Indiana," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 36(2).
  • Handle: RePEc:ags:jrapmc:132329

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    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 233-249, September.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Justin M. Ross & Madeline Farrell & Lang Kate Yang, 2015. "Indiana's Property Tax Caps: Old Idea, New Approach, and Surprising Incentives," Public Budgeting & Finance, Wiley Blackwell, vol. 35(4), pages 18-41, December.

    More about this item


    Financial Economics;


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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). General contact details of provider: .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.