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The Role of Representative Agents in the Property Tax Appeals Process

Author

Listed:
  • William M. Doerner
  • Keith R. Ihlanfeldt

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

Suggested Citation

  • William M. Doerner & Keith R. Ihlanfeldt, 2015. "The Role of Representative Agents in the Property Tax Appeals Process," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(1), pages 59-92, March.
    • Handle: RePEc:ntj:journl:v:68:y:2015:i:1:p:59-92
    DOI: 10.17310/ntj.2015.1.03
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    References listed on IDEAS

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    1. Christopher F Baum & Mark E. Schaffer & Steven Stillman, 2007. "Enhanced routines for instrumental variables/GMM estimation and testing," CERT Discussion Papers 0706, Centre for Economic Reform and Transformation, Heriot Watt University.
    2. Rachel N. Weber & Daniel P. McMillen, 2010. "Ask and Ye Shall Receive? Predicting the Successful Appeal of Property Tax Assessments," Public Finance Review, , vol. 38(1), pages 74-101, January.
    3. Andrews,Donald W. K. & Stock,James H. (ed.), 2005. "Identification and Inference for Econometric Models," Cambridge Books, Cambridge University Press, number 9780521844413, January.
    4. Daniel P. McMillen, 2013. "The Effect of Appeals on Assessment Ratio Distributions: Some Nonparametric Approaches," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 41(1), pages 165-191, March.
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    Cited by:

    1. 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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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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