Interjurisdictional Determinants of Property Assessment Regressivity

29 Pages Posted: 22 Dec 2010 Last revised: 20 Aug 2011

Justin M. Ross

Indiana University - School of Public & Environmental Affairs

Date Written: November 23, 2010

Abstract

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.

Keywords: Property Tax Assessment, Price Related Differential, Vertical Equity

JEL Classification: H71, H73, H83

Suggested Citation

Ross, Justin M., Interjurisdictional Determinants of Property Assessment Regressivity (November 23, 2010). Land Economics, Forthcoming; Indiana University School of Public & Enironmental Affairs Research Paper No. 2010-12-04. Available at SSRN: https://ssrn.com/abstract=1724690 or http://dx.doi.org/10.2139/ssrn.1724690

Justin M. Ross (Contact Author)

Indiana University - School of Public & Environmental Affairs ( email )

1315 East Tenth Street
Bloomington, IN 47405
United States

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