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Interjurisdictional Determinants of Property Assessment Regressivity

  • Justin M. Ross

The previous literature on vertical equity in property assessment has focused on parcel-level data within a single area and has produced mixed conclusions on whether the process is progressive or regressive. This paper advances the discussion to identifying what differences between jurisdictions might account for the mix of findings. Using data from Virginia cities and counties between 2001 and 2007, evidence is presented that indicates having tax maps available online, appointed assessors, and senior citizens all influence the level of regressivity observed between jurisdictions. Overall, the results support the hypothesis that interjurisdictional differences are determinants of vertical inequity.

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File URL: http://le.uwpress.org/cgi/reprint/88/1/28
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Article provided by University of Wisconsin Press in its journal Land Economics.

Volume (Year): 88 (2012)
Issue (Month): 1 ()
Pages: 28-42

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Handle: RePEc:uwp:landec:v:88:y:2012:i:1:p:28-42
Contact details of provider: Web page: http://le.uwpress.org/

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  1. Rachel N. Weber & Daniel P. McMillen, 2010. "Ask and Ye Shall Receive? Predicting the Successful Appeal of Property Tax Assessments," Public Finance Review, , vol. 38(1), pages 74-101, January.
  2. 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.
  3. Hausman, Jerry A, 1978. "Specification Tests in Econometrics," Econometrica, Econometric Society, vol. 46(6), pages 1251-71, November.
  4. G. Donald Jud & Terry G. Seaks, 1994. "Sample Selection Bias in Estimating Housing Sales Prices," Journal of Real Estate Research, American Real Estate Society, vol. 9(3), pages 289-298.
  5. Alexander Whalley, 2013. "Elected versus Appointed Policy Makers: Evidence from City Treasurers," Journal of Law and Economics, University of Chicago Press, vol. 56(1), pages 39 - 81.
  6. Zodrow, George R., 2001. "The Property Tax as a Capital Tax: A Room with Three Views," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 139-56, March.
  7. Mark A. Sunderman & John W. Birch & Roger E. Cannaday & Thomas W. Hamilton, 1990. "Testing for Vertical Inequity in Property Tax Systems," Journal of Real Estate Research, American Real Estate Society, vol. 5(3), pages 319-334.
  8. Justin M. Ross, 2011. "Assessor Incentives and Property Assessment," Southern Economic Journal, Southern Economic Association, vol. 77(3), pages 776-794, January.
  9. McMillen, Daniel P. & Weber, Rachel N., 2008. "Thin Markets and Property Tax Inequities: A Multinomial Logit Approach," National Tax Journal, National Tax Association, vol. 61(4), pages 653-71, December.
  10. John L. Mikesell, 1980. "Property Tax Reassessment Cycles: Significance for Uniformity and Effective Rates," Public Finance Review, , vol. 8(1), pages 23-37, January.
  11. Gary A. Hoover, 2008. "Elected Versus Appointed School District Officials," Public Finance Review, , vol. 36(5), pages 635-647, September.
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