Community Classification and Growth in Effective Property Tax Rates: A Case Study of Rate Divergence in 39 Rhode Island Towns

Edward H. Heinze

American Journal of Economics and Sociology, 1978, vol. 37, issue 3, 309-324

Abstract: Abstract. A multiple regression analysis of cross‐sectional data for 39 Rhode Island towns indicates that variation in the level of effective property tax rates among communities can be substantially explained. The determinants are a community's population density, median family income, real property per capita, and the ratio of commercial to total property tax, revenue. Population density serves as a criterion for judging the “cityness” (1) of a community, that is, its degree of urbanization. A positive relationship exists between population density and effective property tax rate. Communities with the highest population density tend to have the highest tax rates. This relationship is shown in each analyzed year. Covariance analysis applied to the regression coefficients for the various years reveals a significant change in the population density coefficient. This coefficient change indicates a divergence in effective property tax rates among city, suburban, and rural communities.

Date: 1978
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