Vertical Equity App

On a national level, findings of widespread vertical inequity in property tax assessments—with low-priced properties assessed at a higher percentage of market value than high-priced properties—have challenged assessment offices across the US to measure and evaluate the vertical equity in assessment rolls.



Freely available datasets are critical for policy analysis. The Lincoln Institute’s databases enable researchers to study important land policy challenges, policymakers to understand practices in other jurisdictions, and journalists to provide context in their stories. They also promote transparency and democratize access to information.

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