Property Tax Reassessment Cycles: Significance for Uniformity and Effective Rates

John Mikesell

Public Finance Review, 1980, vol. 8, issue 1, 23-37

Abstract: Assessment cycles establish the points at which assessors are legally presumed to revalue property in their jurisdictions so that property tax burdens may be reallocated The operation, logic, and effects of existing cycles have, however, largely been ignored in analysis, even as attacks on property taxation, including the Jarvis-Gann initiative, drastically revise these cycles and their valuation presumptions. This article identifies cycles found in the United States and, on the basis of empirical analysis, concludes that specific cycles improve assess ment uniformity when compared with a general requrrement of annual assess ment, that reassessment improves tax uniformity, and that increased assess ment ratios with reassessment has mixed impact on effective tax rates.

Date: 1980
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/109114218000800102 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:8:y:1980:i:1:p:23-37

DOI: 10.1177/109114218000800102

Access Statistics for this article

More articles in Public Finance Review
Bibliographic data for series maintained by SAGE Publications ().