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The Effects of Property Tax Protests on the Assessment Uniformity of Residential Properties

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  • Elizabeth Plummer

Abstract

type="main"> This study examines whether the appeals process improves assessment uniformity for residential properties. The sample includes all single‑family residential properties in Harris County, Texas, for 2006–2008. I use a hedonic pricing model and Heckman's two‑stage approach to explain the assessed values of all properties before and after the appeals adjustments. Full sample results suggest that the appeals process increased assessment uniformity and that the value adjustments were appropriate in amount. I also present results across properties of different values (low, medium, high). The first‑stage probit model provides evidence on the factors that affect the likelihood that an owner will protest.

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  • Elizabeth Plummer, 2014. "The Effects of Property Tax Protests on the Assessment Uniformity of Residential Properties," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 42(4), pages 900-937, December.
    • Handle: RePEc:bla:reesec:v:42:y:2014:i:4:p:900-937
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    File URL: http://hdl.handle.net/10.1111/1540-6229.12080
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    Cited by:

    1. William M. Doerner & Keith Ihlanfeldt, 2012. "An Empirical Analysis of the Property Tax Appeals Process," Working Papers wp2012_01_01, Department of Economics, Florida State University, revised Jul 2014.
    2. Makovi, Michael, 2022. "Is There Discrimination in Property Taxation? Evidence from Atlanta, Georgia, 2010-2016," Journal of Housing Economics, Elsevier, vol. 56(C).
    3. Iuliia Shybalkina, 2021. "The role of organized groups in administrative burdens of property taxation," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 4(1).

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