Journal of Property Tax Assessment & Administration


This paper explores current practices and issues in ratio studies by comparing states, provinces, four nations outside North America, 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 a narrative discussion of responses and some trends since 1989, but focuses on the most recent changes. The report also offers tables and appendices showing key findings, tabulated responses, and the individual responses from each jurisdiction. In comparing responses to IAAO standards, the 2013 version of the Standard on Ratio Studies is the basis.


Assessment ratios; Assessment sales ratio studies