The Role of Representative Agents in the Property Tax Appeals Process

William Doerner and Keith Ihlanfeldt

No wp2011_09_01, Working Papers from Department of Economics, Florida State University

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-priced neighborhoods, which makes these homeowners more likely to appeal than those in lower-priced 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.

Keywords: tax appeal; tax representative; property tax (search for similar items in EconPapers)
JEL-codes: H20 H26 H70 (search for similar items in EconPapers)
Pages: 41
Date: 2011-09, Revised 2015-01
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in National Tax Journal

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Related works:
Journal Article: 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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DOI: 10.17310/ntj.2015.1.03

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