Intrajurisdictional segmentation of property tax burdens neighborhood inequities across an urban sphere

Journal of Real Estate Research

Volumn 30, Issue 2, 2008, Pages 207-223

  Smith, Brent C ^a  

^a VIRGINIA COMMONWEALTH UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 46149113698     PISSN: 08965803     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (21)

1. Allen, M.T. and W.H. Dare. Identifying Determinants of Horizontal Property Tax Inequity: Evidence from Florida. Journal of Real Estate Research, 2002, 24:2, 153-64.
2. Benson, E.D. and A.L. Schwartz, Jr. An Examination of Vertical Equity Over Two Reassessment Cycles. Journal of Real Estate Research, 2000, 19:3, 255-73.
3. Birch, J.W., M.A. Sunderman, and B.C. Smith. Vertical Inequity in Property Taxation: A Neighborhood Based Analysis. Journal of Real Estate Finance and Economics, 2004, 29: 1, 71-8.
4. Clapp, J.M. A New Test for Equitable Real Estate Tax Assessment. Journal of Real Estate Finance and Economics, 1990, 3:9, 233-49.
5. Cornia, G.C. and B.A. Slade. Assessed Valuation and Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity and Assessment Methods. Journal of Real Estate Research, 2005, 27:1, 17-46.
6. Dye, R.F. and D. McMillen. Teardowns and Land Values in the Chicago Metropolitan Area. Journal of Urban Economics, 2007, 81:1, 45-63.
7. Fisher, G.W. The Worst Tax? A History of the Property Tax in America. Lawrence: University Press of Kansas, 1996.
8. Guilfoyle, J.P. The Effect of Property Taxes on Home Values. Journal of Real Estate Literature, 2000, 8:2, 111-30.
9. Lutz, H.L. The State Tax Commissions: A Study of the Development and Results of State Control Over the Assessment of Property for Taxation. Cambridge, Harvard University Press, 1918.
10. McMillen, D.P. and R.N. Weber. Property Tax Assessment Inequities and Thin Markets. Working paper series of the Lincoln Land Institute, May 2006.
11. National Association of Realtors. 2005. Existing Homes Sales Series. http://www.realtor.org/Research.nsf/Pages/EHSdata.
12. Sirmans, G.S., B.A. Diskin, and H.S. Friday. Vertical Inequality in the Taxation of Real Property. National Tax Journal, 1995, 48:1, 71-84.
13. Smith, B.C. Applying Models to Test for Vertical Inequity in the Property Tax to a Non-Market Value State. Journal of Real Estate Research, 2000, 19:3, 321-44.
14. Smith, B.C. Relating Neighborhood Characteristics to the Assessment Process: Property Tax Inequities with Spatial Variation. Journal of Property Tax Assessment and Administration, 2003, 8:1, 33-47.
15. Smith, B.C. The Impact of Tax Increment Finance Districts on Localized Real Estate: Evidence from Chicago's Multifamily Markets. Journal of Housing Economics, 2006, 15:1, 21-37.
16. Smith, B.C., M.A. Sunderman, and J.W. Birch. Sources of Variation in County Property Tax Inequities. Journal of Public Budgeting, Accounting and Financial Management, Symposium on Revenue Challenges, Practices and Trends for the New Millennium, 2003, 15:4, 571-92.
17. Sokolow, A.J. The Changing Property Tax in the West: State Centralization of Local Finances. Public Budgeting & Finance, 2000, 20(1), 85-104.
18. Sunderman, M.A., J.W. Birch, R.E. Cannaday, and T.W. Hamilton. Testing for Vertical Inequity in Property Tax Systems. Journal of Real Estate Research, 1990, 5:3, 319-34, The Tax Foundation, http:// taxfoundation.org, 2005.
19. The Tax Foundation. 2005. State and Local Property Tax Collections Per Capita by State, 2005/http://taxfoundation.org/research/show/251.html.
20. Tsoodle, L.J. and T.M. Turner. Property Taxes and Residential Rents: Do Tax Breaks to Farmers Hurt the Urban Poor? Paper presented at the Midyear Meeting of the American Real Estate and Urban Economics Association. Washington, D.C. June 3, 2005.
21. United States Census Bureau. Summary Tape File 3 for Cook County Illinois, 2000.