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Estimating Aggregate Levels of Property Tax Assessment Within Local Jurisdictions: An Extension of the Ihlanfeldt Model to Multiple Land Uses

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  • Burge, Gregory S.
  • Ihlanfeldt, Keith R.

Abstract

Sales ratio studies are currently used by a majority of states to estimate jurisdiction–specific levels of property tax assessment (LOAs) that are used to equalize educational funding. Sales chasing and the failure to adjust sales for time may cause estimates to inaccurately reflect true LOAs, leading to funding inequities. A recently developed econometric model with minimal data requirements has been shown to accurately estimate LOAs for single-family property. This note provides evidence showing that the model accurately estimates LOAs for other major land use categories.

Suggested Citation

  • Burge, Gregory S. & Ihlanfeldt, Keith R., 2005. "Estimating Aggregate Levels of Property Tax Assessment Within Local Jurisdictions: An Extension of the Ihlanfeldt Model to Multiple Land Uses," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(4), pages 723-740, December.
    • Handle: RePEc:ntj:journl:v:58:y:2005:i:4:p:723-40
    DOI: 10.17310/ntj.2005.4.06
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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. Glennon, Dennis & Kiefer, Hua & Mayock, Tom, 2018. "Measurement error in residential property valuation: An application of forecast combination," Journal of Housing Economics, Elsevier, vol. 41(C), pages 1-29.

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