Vertical Inequity in Property Taxation: A Neighborhood Based Analysis

Vertical Inequity in Property Taxation: A Neighborhood Based Analysis This paper applies a model to test for vertical inequity in property taxes using a set of residential sales from Bloomington, Indiana. The initial purpose is to compare results with those using the presently accepted regression approach as applied by Smith, B. C. (2000). (See Journal of Real Estate Research 19(3), 321–344, to the same data.) The new outcomes demonstrate there can be significant inequity in a jurisdiction that remains hidden under previous testing methods. Also, the new procedure generates multipliers to adjust for identified inequities. Findings imply that tests for value-related inequity in property tax assessment should be conducted using multiple spatial scales. The Journal of Real Estate Finance and Economics Springer Journals

Vertical Inequity in Property Taxation: A Neighborhood Based Analysis

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Kluwer Academic Publishers
Copyright © 2004 by Kluwer Academic Publishers
Economics; Regional/Spatial Science; Financial Services
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