Entradas de blogDiciembre 2006
Does the Frequency of Sales Cause Property Tax Inequities?Documentos de trabajoMayo 2006Rachel N. Weber and Daniel P. McMillen
Few studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...
Documentos de trabajoAbril 2006Richard Almy
The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...
Predicting the Successful Appeal of Property Tax AssessmentsDocumentos de trabajoFebrero 2006Rachel N. Weber and Daniel P. McMillen
How does the relative lack of comparable sales in a neighborhood influence the frequency of property assessment appeal applications and their likelihood of success? Using a data set of appeals...
Documentos de trabajoJunio 2000Frances Plimmer, William J. McCluskey, and Owen Connellan
This working paper reports on inequitable and unfair aspects in the extant design and operation of domestic property taxation systems in the United Kingdom. It examines previous attempts in property...
Challenges and IssuesDocumentos de trabajoEnero 2000Jeff Wuensch, Frank Kelly, and Thomas Hamilton
In 1998, the Indiana State Supreme Court ruled that the state’s real estate manual violated the state constitution because it was too subjective, lacked meaningful reference to property wealth...