Journal of Property Tax Assessment & Administration


This research demonstrates that assessment quality in Indiana is not seriously affected by the individual assessor’s characteristics or by the decision to contract for assessment services. Rather, the complexity and the resultant heterogeneity of a jurisdictions’ tax base and house market dynamics strongly affect assessor behavior and production of accurate assessments. Also, the hypothesis of negative self-selection bias in contracting is not supported by the difference-in-differences analysis employed in this study. However, the research does demonstrate that assessment quality is at its best in municipalities that show high assessment ratios located near the mandated 100 percent level, high percentage of home ownership, low vacancy rates, and low share of inexpensive properties. Markets with a higher share of arm’s-length transactions positively affect assessment quality as well.

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Assessment performance measures, Contracting out