The Determination of Equalized Valuation: A Massachusetts Case Study

Daniel L. Rubinfeld
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Daniel L. Rubinfeld: University of Michigan

Public Finance Review, 1975, vol. 3, issue 2, 153-161

Abstract: The state-determined measure of the equalized valuation of the taxable property base in local jurisdictions is often crucial in the disbursement of state funds. This note describes the outcome of an equalization study for the state of Massachusetts. The results suggest that the ratio of aggregate equalized valuation to true market valuation is always less than one and varies systematically with the population of the communities involved.

Date: 1975
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:3:y:1975:i:2:p:153-161

DOI: 10.1177/109114217500300204

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