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Neighborhood Foreclosures and Property Tax Burden: An Examination of Change in Valuation Standard and Assessment Equity
property tax foreclosures assessment equity
2014/11/27
The quality of property tax assessment practices impacts the stability of local government revenue and the equity of property tax burden. This study examines the potential shift in property tax burden...
The Impact of Property Assessment Standards on Property Tax Burden: An Examination of Systematic Bias in a Market Value versus a Non-Market Value Assessment Standard
property tax assessment sales ratio local government
2014/11/26
Property tax is a tax on estimated values rather than on transactions—an important distinction from other taxes. Another distinction is that each state develops its own system for administering the pr...