DE FACTO DISCRIMINATION IN RESIDENTIAL ASSESSMENTS: BOSTON
- 1 December 1975
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 28 (4) , 445-451
- https://doi.org/10.1086/ntj41863140
Abstract
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 same political jurisdiction. The principal finding is that assessments are rarely changed and therefore the tax burden is shifted toward neighborhoods with relatively slow rates of increase in property values. Failure to adjust assessments for relative price changes leads to inequities which are called de facto discrimination.Keywords
This publication has 3 references indexed in Scilit:
- THE NATURE AND EXTENT OF EFFECTIVE PROPERTY TAX RATE VARIATION WITHIN THE CITY OF BOSTONNational Tax Journal, 1972
- ASSESSMENT-SALES RATIOS UNDER THE BOSTON PROPERTY TAXNational Tax Journal, 1965
- A Regression Method for Real Estate Price Index ConstructionJournal of the American Statistical Association, 1963