Essays on Property Tax Assessment Administration

In the 1960s and 1970s a number of states implemented property tax assessment administration reforms catalyzed by the creation of computer-assisted mass appraisal systems. The consequences of these reforms were studied extensively during the 1980s, which provided an initial evaluation, but since then the subject has been given little attention. This dissertation explores three dimensions of assessment administration that the initial round of studies neglected: (1) the effect of professionalization on assessment appeals behavior; (2) assessment performance during periods of rapidly changing home prices; and (3) assessment cost efficiency differences between elected and appointed assessors. The analyses provide a number of insights for informing future assessment administration reform efforts.

Author

• Propheter, Geoffrey

Language

• en

Keyword

• assessment administration
• tax administration
• property tax

Date created

• 2014

Type of Work

• Dissertation

License

• All rights reserved

Rights statement

• In Copyright

GW Unit

• Public Policy & Administration

Degree

• Ph.D.

Advisor

• Cordes, Joseph

Committee Member(s)

• Wolman, Harold
• Brunori, David
• Collins, Catherine
• Carrigan, Christopher

Persistent URL

•  https://scholarspace.library.gwu.edu/etd/hx11xf37m