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Patterns of Property Tax Exploitation Produced By Infrequent Assessments

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  • Jerome F. Heavey

Abstract

. Out of dace assessments of real property for ad valorem taxation may give rise to systematic inequities in the distribution of the tax burden. One such inequity is the exploitation of a taxing jurisdiction's core area by its periphery. We provide an explanation of how such exploitation may arise. This explanation is tested empirically by observing the patterns of assessment in a sample of Pennsylvania school districts. We find a consistent pattern of overpayments, supporting an hypothesis that core areas are exploited by peripheral areas. The overpayments to school districts could be claimed by city governments.

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  • Jerome F. Heavey, 1983. "Patterns of Property Tax Exploitation Produced By Infrequent Assessments," American Journal of Economics and Sociology, Wiley Blackwell, vol. 42(4), pages 441-450, October.
    • Handle: RePEc:bla:ajecsc:v:42:y:1983:i:4:p:441-450
    DOI: 10.1111/j.1536-7150.1983.tb01731.x
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