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...
Unanticipated Improvements in Property Tax UniformityDocumentos de trabajoJunio 2005Gary C. Cornia and Lawrence C. Walters
This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...