Vertical Equity Skagit Style
Presentation Category
Modeling and Valuation
General Session Description
Vertical equity is one of the most important — and least understood — measures of fairness in property tax systems. While horizontal equity ensures that similar properties are assessed similarly, vertical equity asks whether assessments remain fair across value tiers. This session explores how assessors can measure, monitor, and improve vertical equity using ratio studies, statistical tools, and intentional practices. Drawing on Skagit County’s recent successes, including state-validated results and the use of the Lincoln Institute’s Vertical Equity App, attendees will see how modeling, training, and data accuracy can produce measurable improvements in fairness. We’ll also examine national research, local challenges like waterfront and high-value properties, and the broader implications for public trust, housing affordability, and tax reform. Participants will leave with actionable tools, tested strategies, and a deeper understanding of how vertical equity connects technical appraisal work with public confidence in government.
Start Date
4-1-2026 2:30 PM
End Date
4-1-2026 3:30 PM
Vertical Equity Skagit Style
Vertical equity is one of the most important — and least understood — measures of fairness in property tax systems. While horizontal equity ensures that similar properties are assessed similarly, vertical equity asks whether assessments remain fair across value tiers. This session explores how assessors can measure, monitor, and improve vertical equity using ratio studies, statistical tools, and intentional practices. Drawing on Skagit County’s recent successes, including state-validated results and the use of the Lincoln Institute’s Vertical Equity App, attendees will see how modeling, training, and data accuracy can produce measurable improvements in fairness. We’ll also examine national research, local challenges like waterfront and high-value properties, and the broader implications for public trust, housing affordability, and tax reform. Participants will leave with actionable tools, tested strategies, and a deeper understanding of how vertical equity connects technical appraisal work with public confidence in government.