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Vertical Inequity in Property Taxation: A Neighborhood Based Analysis

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  • John W. Birch
  • Mark A. Sunderman
  • Brent C Smith

Abstract

This paper applies a model to test for vertical inequity in property taxes using a set of residential sales from Bloomington, Indiana. The initial purpose is to compare results with those using the presently accepted regression approach as applied by Smith, B. C. (2000). (See Journal of Real Estate Research 19(3), 321--344, to the same data.) The new outcomes demonstrate there can be significant inequity in a jurisdiction that remains hidden under previous testing methods. Also, the new procedure generates multipliers to adjust for identified inequities. Findings imply that tests for value-related inequity in property tax assessment should be conducted using multiple spatial scales.

Suggested Citation

  • John W. Birch & Mark A. Sunderman & Brent C Smith, 2004. "Vertical Inequity in Property Taxation: A Neighborhood Based Analysis," The Journal of Real Estate Finance and Economics, Springer, vol. 29(1), pages 71-78, July.
    • Handle: RePEc:kap:jrefec:v:29:y:2004:i:1:p:71-78
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    Cited by:

    1. Beal Mary & Stranahan Harriet & Borg Mary O., 2017. "The Equity Effects of Property Tax Caps: Evidence from Florida," Academic Journal of Interdisciplinary Studies, Sciendo, vol. 6(s2), pages 141-151, July.
    2. Brent C Smith, 2008. "Intrajurisdictional Segmentation of Property Tax Burdens: Neighborhood Inequities Across an Urban Sphere," Journal of Real Estate Research, American Real Estate Society, vol. 30(2), pages 207-224.
    3. 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.

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