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Notes
D. E. Black, “The Nature and Extent of Effective Property Tax Rate Variation Within the City of Boston,”National Tax Journal 25 (June 1972): 203–10; G.E. Peterson, A.P. Solomon, W.C. Apgar, Jr., and H. Madjid,Property Taxes, Housing, and the Cities (Washington, D.C.: Heath, 1973).
O. Oldman and M. Aaron, “Assessment-Sales Ratios Under the Boston Property Tax,”National Tax Journal 18 (March 1965): 36–49; M.H. Ross, “The Property Tax Assessment Review Process: A Cause for Regressive Property Taxation?”National Tax Journal 25 (December 1972): 557–65.
O. Oldman and H. Aaron, op. cit.
G. E. Peterson, “The Property Tax and Low-Income Housing Markets,” in G. L. Peterson, ed.,Property Tax Reform (Washington, D.C.: The Urban Institute, 1973); pp. 107–24. R. F. Engle finds that assessments are rarely revised and, therefore, properties in neighborhoods with slow rates of increase in property values are overassessed. He calls this phenomenon “de facto discrimination.” See his “De Facto Discrimination in Residential Assessments: Boston,”National Tax Journal 28 (December 1975): 445–51.
For example, B.J.L. Berry and R.S. Bednarz, “A Hedonic Model of Prices and Assessments for Single-Family Homes: Does the Assessor Follow the Market or the Market Follow the Assessor?”Land Economics 51 (February 1975): 21–40.
Oldman and Aaron are among the first who raised the issue of political favoritism (Oldman and Aaron, op. cit.).
See, U.S. Department of Housing and Urban Development, “A Study of Property Taxes and Urban Blight” (Washington, D.C.: U.S. Government Printing Office, 1973); Department of Local Government Affairs, State of Illinois, “Assessment-Sales Ratio Study, 1977” (Springfield, 1978); The Commission to Study the Property Tax, “Final Report Submitted to the Assessor of Cook County” (Chicago, 1978); F. Bremer, E. Dolan, T. Karson, T. Mahan, and L. Wenderski, “Relative Tax Burdens in Black and White Neighborhoods of Cook County,” unpublished paper (School of Urban Sciences, University of Illinois at Chicago Circle, 1979).
For assessment practice in Chicago, see B. Tonn, “Assessment Practice in the City of Chicago,” unpublished note (Northwestern University, March 1980).
Data for consumer price indexes are obtained from U.S. Department of Labor, Bureau of Labor statistics,The Consumer Price Index (Washington, D.C.: 1971–76).
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Lim, G.C. Discrimination, time-lag, and assessment inequity in black neighborhoods. Rev Black Polit Econ 12, 15–28 (1982). https://doi.org/10.1007/BF02903923
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DOI: https://doi.org/10.1007/BF02903923