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Uniformity in a Dual Assessment System

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  • Chicoine, David L.
  • Giertz, J. Fred

Abstract

Variation in property tax assessment uniformity is studied using data from a "dual" assessment structure where county assessment authority overlaps township assessing responsibility and elected local assessors work with appointed county assessment officers. Particular attention is given to the impact of the size and organization of assessment jurisdictions on assessment uniformity.

Suggested Citation

  • Chicoine, David L. & Giertz, J. Fred, 1988. "Uniformity in a Dual Assessment System," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(2), pages 247-256, June.
    • Handle: RePEc:ntj:journl:v:41:y:1988:i:2:p:247-56
    DOI: 10.1086/NTJ41788725
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    Cited by:

    1. Seth B. Payton, 2012. "The Impact of Property Assessment Standards on Property Tax Burden," Public Finance Review, , vol. 40(5), pages 584-613, September.
    2. Geoffrey Propheter, 2014. "Assessment Administration and Performance during the Great Recession," Public Finance Review, , vol. 42(5), pages 662-685, September.
    3. Yilin Hou & Yusun Kim & John Yinger, 2019. "Does Coordination Among Assessing Units Generate Returns to Scale? Evidence from New York State," CESifo Working Paper Series 7931, CESifo.

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