The Role of Representative Agents in the Property Tax Appeals Process

William Doerner and Keith Ihlanfeldt

National Tax Journal, 2015, vol. 68, issue 1, 59-92

Abstract: Property tax appeals provide property owners with a mechanism to challenge their assessments and reduce their property tax bill. Appeals are frequently filed not by the homeowner but by a tax representative who often works on their behalf for a contingency fee. Using appeals from Miami-Dade County, Florida, we find that representatives have a greater presence in higher-value neighborhoods, which makes these homeowners more likely to appeal than those in lower-value neighborhoods, and representatives increase the percentage reduction in assessed value, but only because they increase the likelihood that appellants show up for the appeal hearings.

Date: 2015
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Related works:
Working Paper: The Role of Representative Agents in the Property Tax Appeals Process (2015)
Working Paper: The Role of Representative Agents in the Property Tax Appeals Process (2014)
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