2011/12/29 by Justin M. Ross
Economics, Econometrics and Finance · #Fiscal Policy and Economic Growth #Housing Market and Economics #Spatial and Panel Data Analysis
paper · doi:10.3368/le.88.1.28
crossref issued 2011/12/29 · crossref published 2011/12/29 · crossref published-online 2011/12/29 · openalex publication_date 2011/12/29 · crossref published-print 2012/02/01 · crossref created 2015/07/30 · crossref deposited 2024/09/27 · openalex created_date 2025/10/10 · crossref indexed 2026/07/24 · openalex updated_date 2026/07/31
The previous literature on vertical equity in property assessment has focused on parcel-level data within a single area and has produced mixed conclusions on whether the process is progressive or regressive. This paper advances the discussion to identifying what differences between jurisdictions might account for the mix of findings. Using data from Virginia cities and counties between 2001 and 2007, evidence is presented that indicates having tax maps available online, appointed assessors, and senior citizens all influence the level of regressivity observed between jurisdictions. Overall, the results support the hypothesis that interjurisdictional differences are determinants of vertical inequity. <i>(JEL H71, H73)</i>