The Effects of Property Tax Protests on the Assessment Uniformity of Residential Properties

Elizabeth Plummer

Real Estate Economics, 2014, vol. 42, issue 4, 900-937

Abstract: type="main">

This study examines whether the appeals process improves assessment uniformity for residential properties. The sample includes all single‑family residential properties in Harris County, Texas, for 2006–2008. I use a hedonic pricing model and Heckman's two‑stage approach to explain the assessed values of all properties before and after the appeals adjustments. Full sample results suggest that the appeals process increased assessment uniformity and that the value adjustments were appropriate in amount. I also present results across properties of different values (low, medium, high). The first‑stage probit model provides evidence on the factors that affect the likelihood that an owner will protest.

Date: 2014
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