Journal of Property Tax Assessment & Administration
Abstract
In this article, we present two important empirical findings: (1) appeals-related reductions in assessed values do not always result in an assessment that falls in what might be considered a “correct” range, and (2) after controlling for assessment error, the probability of receiving a reduction in assessed value is highest among homeowners living in majority white neighborhoods.
First Page
5
Last Page
34
Keywords
Assessment reviews and appeals, Valuation of housing
Recommended Citation
Doerner, W. M.,
&
Ihlanfeldt, K. R.
(2014).
An empirical analysis of the property tax appeals process.
Journal of Property Tax Assessment & Administration,
11(4), 5-34.
DOI: https://doi.org/10.63642/1357-1419.1167
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