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.
Assessment reviews and appeals, Valuation of housing
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. Retrieved from https://researchexchange.iaao.org/jptaa/vol11/iss4/1