Journal of Property Tax Assessment & Administration


Vertical inequity has been a matter of importance to assessment professionals and academics for nearly five decades. Central to this debate is the idea of identifying and quantifying an established standard of measuring vertical inequity. Historically, tests of vertical inequity relied on linear regression models and methods. Unfortunately, no interpretive standard exists to compare results obtained from different models. We apply information theoretic methods to evaluate models of vertical inequity currently in use. This approach provides an objective framework in which to view model performance and has potential application for assessment professionals and the communities and constituents they serve.

First Page


Last Page



Assessment equalization; Assessment performance measures


The work reported in this paper was completed for academic credit in partial fulfillment of degree requirements in a doctoral program at the University of Memphis. It was produced under the auspices of the IAAO Academic Partnership Program and was undertaken in accordance with the objectives of that program and as a contribution to the body of available knowledge of models of vertical inequity used by assessors throughout the world.