Journal of Property Tax Assessment & Administration
Abstract
This paper explores current practices and issues in ratio studies by comparing states, provinces, and a few local jurisdictions not subject to review by a state/provincial oversight agency in terms of frequency of studies, standards used to evaluate results, and final use of results. The report includes an introduction and narrative discussion of responses and some trends since 1989, but focuses on the most recent changes and includes tables and appendices showing key findings, tabulated responses, and the individual responses from each jurisdiction. In comparing responses to IAAO standards, the 2010 or 2013 version of the Standard on Ratio Studies may have been used.
First Page
33
Last Page
114
Keywords
Assessment ratios
Recommended Citation
International Association of Assessing Officers Technical Standards Committee (2015). Ratio study practices in the United States and Canada : results of 2013 survey. Journal of Property Tax Assessment & Administration, 12(1), 33-114. Retrieved from https://researchexchange.iaao.org/jptaa/vol12/iss1/3
