Assessment Error in the Valuation of Owner-Occupied Housing

William Goolsby

Journal of Real Estate Research, 1997, vol. 13, issue 1, 33-45

Abstract: Assessed values of owner-occupied housing have been analyzed in this study to determine whether there is systematic error in the property valuation process by assessors. Sources of systematic error are identified for three counties in the Puget Sound area of Washington State. A method is developed to correct assessed values for systematic error to provide better estimates of market values. The results of the study may be useful for using assessed values as predictors of market values.

Date: 1997
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DOI: 10.1080/10835547.1997.12090863

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