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The Role of Representative Agents in the Property Tax Appeals Process

Author

Listed:
  • William M. Doerner

    (Federal Housing Finance Agency)

  • Keith Ihlanfeldt

    (Department of Economics, Florida State University)

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-priced neighborhoods, which makes these homeowners more likely to appeal than those in lower-priced 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 Ihlanfeldt, 2011. "The Role of Representative Agents in the Property Tax Appeals Process," Working Papers wp2011_09_01, Department of Economics, Florida State University, revised Jan 2015.
    • Handle: RePEc:fsu:wpaper:wp2011_09_01
    DOI: dx.doi.org/10.17310/ntj.2015.1.03
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    File URL: https://mpra.ub.uni-muenchen.de/61019/1/MPRA_paper_61019.pdf
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    References listed on IDEAS

    as
    1. 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.
    2. Andrews,Donald W. K. & Stock,James H. (ed.), 2005. "Identification and Inference for Econometric Models," Cambridge Books, Cambridge University Press, number 9780521844413, September.
    3. 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.
    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.
    Full references (including those not matched with items on IDEAS)

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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

    Keywords

    tax appeal; tax representative; property tax;
    All these keywords.

    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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