An Empirical Analysis of the Property Tax Appeals Process

William Doerner and Keith Ihlanfeldt

MPRA Paper from University Library of Munich, Germany

Abstract: Property tax appeals have increased dramatically at significant cost to local governments. Little is known about whether or how well the appeals process resolves potential assessment errors. This paper investigates the efficiency and equity of this process. Regarding the efficiency of correcting assessment error, reductions are granted for a majority of appealing homeowners who are overassessed but also for homeowners who are not overassessed, leaving them underassessed or further underassessed. Regarding the fairness of the appeals process, homeowners from particular neighborhoods receive assessment reductions more often. Tax representatives play an important role in explaining the advantage enjoyed by these homeowners.

Keywords: appeal; property tax; assessment error (search for similar items in EconPapers)
JEL-codes: D70 H20 P48 R30 (search for similar items in EconPapers)
Date: 2014
New Economics Papers: this item is included in nep-pub and nep-ure
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Related works:
Working Paper: An Empirical Analysis of the Property Tax Appeals Process (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:61035

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