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The Effect of Land Value Ratio on Property Tax Protests and the Effects of Protests on Assessment Uniformity

Elizabeth Plummer

December 2010, English

This study examines the association of a property’s land value ratio with the probability and outcome of an owner protesting the property’s assessed value, and the resulting effects of property tax protests on the uniformity of assessed property values. Land value ratio is defined as a property’s assessed land value divided by total assessed market value. The study includes all single family residential properties in Harris County Appraisal District for the period 2006, 2007, and 2008. Harris County is an urban county located in the southeast part of Texas. The county covers approximately 1,778 square miles, and currently has about 4.0 million residents.