THE NATURE AND EXTENT OF EFFECTIVE PROPERTY TAX RATE VARIATION WITHIN THE CITY OF BOSTON

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Abstract
This paper describes the nature and extent of variations in effective property tax rates within the City of Boston. Empirical results show that the variation in effective rates is both substantial and systematic. The lowest effective tax rates tend to prevail in the "better" sections of the city (predominantly single-family-property neighborhoods which have relatively high property values and family incomes, show little or no evidence of physical deterioration, and are inhabited almost exclusively by whites). The highest rates tend to be levied against properties in slum and/or ghetto areas.

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