ASSESSMENT-SALES RATIOS UNDER THE BOSTON PROPERTY TAX

@article{Oldman1965ASSESSMENTSALESRU,
  title={ASSESSMENT-SALES RATIOS UNDER THE BOSTON PROPERTY TAX},
  author={Oliver Oldman and Henry J. Aaron},
  journal={National Tax Journal},
  year={1965},
  volume={18},
  pages={36 - 49}
}
cash value." 1 The study uses data on sales price, assessed value, location, and use for 13,769 properties within the property tax jurisdiction of the City of Boston which were sold during the periiod from January 1, 1960 to March 31, 1964. How much and what kinds of unequal treatment exist in Boston? "Plenty" and "many" are the answers indicated by the study, though the reasons are not always apparent.2 

Proposition 13 and Effective Property Tax Rates

This article uses sales data and the entire property assessment roll to calculate the ratio of assessed value to market value for all taxed real estate in San Francisco in 1984. The object is to

The Determination of Equalized Valuation: A Massachusetts Case Study

The state-determined measure of the equalized valuation of the taxable property base in local jurisdictions is often crucial in the disbursement of state funds. This note describes the outcome of an

A New View of the Incidence of the Property Tax: the Case of New Jersey

State and local legislators in the 1990s face difficult choices concerning the appro-priate mix of state and local taxes. Essential to making informed decisions is an understanding of the

An Appraisal of Residential Property Tax Regressivity

  • R. Edelstein
  • Economics
    Journal of Financial and Quantitative Analysis
  • 1979
The findings of this study indicate, contrary to the recent claims by Aaron [1, 2], among others, that the real estate tax on residential properties is regressive. Using a data base from a sample of

Social and Geographic Inequities in the Residential Property Tax: A Review and Case Study

Although the fact is not widely acknowledged by urban scholars, because of the way that it is administered the property tax helps to shape the social geography of metropolitan areas. Research by

Thin Markets and Property Tax Inequities: A Multinomial Logit Approach

When property tax assessment ratios vary, the costs of public services are unevenly redistributed. More sales in a census tract should help to improve assessment uniformity while providing homeowners

Property Taxation and the Demand for Homeownership

The purpose of this article is to analyze the impact of an increase in the effective Abstract rate of property taxation on the probability of homeownership by individuals at different income levels

Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity

This study used the hedonic price technique to focus on a housing characteristic that has been studied infrequently: whether a home is site-built or manufactured. Two hedonic price regression models

DE FACTO DISCRIMINATION IN RESIDENTIAL ASSESSMENTS: BOSTON

  • R. Engle
  • Economics
    National Tax Journal
  • 1975
This paper presents empirical results on the dynamics of the residential assessment process and examines the effects of this behavior upon the distribution of the tax burden between neighborhoods of

THE INCIDENCE OF DIFFERENTIAL PROPERTY TAXES ON URBAN HOUSING: A COMMENT AND SOME FURTHER EVIDENCE

the shifting and incidence of the property tax, including a recent study in this Journal by Larry L. Orr [4]. Orrs main conclusion, based on theoretical analysis and empirical evidence drawn from a

References

SHOWING 1-4 OF 4 REFERENCES

Multi-family: more than one residential

    Multi-family: three to five familes or 2 5 000 10000 , A/?flr!:merits • f

      All regions (sum of 1 through 10) Type of Property Price Ranges 1. Single family: one structure Equal to or 2. Single family: more than one structure more than but less than

        Multi-family : two families or apartments | <* q $