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Economies of Scale in Property Tax Assessment

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  • Sjoquist, David L.
  • Walker, Mary Beth

Abstract

We estimate the costs of performing property tax as-sessments using a translog cost function over a sample of 138 county-level assessment offices in Georgia. We find that there are substantial economies of scale. For example, computed at the sample means, a ten percent increase in the volume of assessments results in an increase of approximately three percent in total costs. The model considers both the number of parcels and the value of parcels as alternate measures of volume; both measures give similar results. We also estimate a two-product cost function, with residential and nonresidential property assessment as the different outputs. These results show no evidence of economies of scope, and calculated economies of scale are very close to the single output results.

Suggested Citation

  • Sjoquist, David L. & Walker, Mary Beth, 1999. "Economies of Scale in Property Tax Assessment," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 207-220, June.
    • Handle: RePEc:ntj:journl:v:52:y:1999:i:2:p:207-20
    DOI: 10.1086/NTJ41789390
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    Cited by:

    1. Tedds, Lindsay M. & Euper, Brock, 2019. "The Costs of Energy-related Linear Property on Local Governments in Canada and the Role of That Local Government Revenue Tool Can Play in Addressing these Costs," MPRA Paper 96918, University Library of Munich, Germany.
    2. 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.
    3. Geoffrey Propheter, 2014. "Assessment Administration and Performance during the Great Recession," Public Finance Review, , vol. 42(5), pages 662-685, September.
    4. Jason J. Delaney & David L. Sjoquist & Sally Wallace, 2020. "Property Tax Assessment Quality: Willingness-to-Pay for Reduced Risk in a Lab Experiment," Hacienda Pública Española / Review of Public Economics, IEF, vol. 234(3), pages 23-58, September.
    5. 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".
    6. Yilin Hou & Yusun Kim & John Yinger, 2019. "Does Coordination Among Assessing Units Generate Returns to Scale? Evidence from New York State," CESifo Working Paper Series 7931, CESifo.

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