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Data Services, Bobst Library - One of the best experts on this subject based on the ideXlab platform.
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Otsego County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Data Services, Bobst LibraryAbstract:This point shapefile layer contains features and attributes for real Property Tax parcels in Otsego County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data
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Herkimer County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Data Services, Bobst LibraryAbstract:This point shapefile layer contains features and attributes for real Property Tax parcels in Herkimer County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data
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Sullivan County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Data Services, Bobst LibraryAbstract:This point shapefile layer contains features and attributes for real Property Tax parcels in Sullivan County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data
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Warren County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Data Services, Bobst LibraryAbstract:This point shapefile layer contains features and attributes for real Property Tax parcels in Warren County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data
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Yates County, NY Real Property Tax Parcel Data, 2004
2018Co-Authors: Data Services, Bobst LibraryAbstract:This point shapefile layer contains features and attributes for real Property Tax parcels in Yates County, NY for the year of 2004. These points represent the visual center of the parcel on a Tax map; the points and associated attribute data on Property ownership, assessed land value, and Taxation status were extracted from local government assessment rolls. Municipalities are required by statute (Article 15) of the Real Property Tax Laws to submit Assessment Roll files after their final roll date each year. Data is submitted in various formats using a variety of media from each municipality to the Office of Real Property Services (ORPS). The data is reformatted into a standard structure and stored on the agency's Sybase database server for use in establishing equalization rates. This specific data layer was originally hosted on the NYS GIS Clearinghouse in .e00 Arcinfo interchange format and was converted into a shapefile by Michelle Thompson of NYU Data Services in June, 2018. The associated documentation was not available for this year, but attribute variables have been inferred from the Real Property Data metadata file. Points that fall outside of the county boundaries are data capture errors or geocoding errors and are marked within the attribute table. Data Services has created a simplifed codebook to assist with the interpretation and use of this data
Christopher R Berry - One of the best experts on this subject based on the ideXlab platform.
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reassessing the Property Tax
Social Science Research Network, 2021Co-Authors: Christopher R BerryAbstract:The Property Tax is the single largest source of revenue for American local governments. It is designed to be an ad valorem Tax. The fairness and accuracy of the Tax hinges on the quality of Property valuation by local assessors. Using data from millions of residential real estate transactions, this paper shows that assessments are typically regressive, with low-priced properties being assessed at a higher value, relative to their actual sale price, than are high-priced properties. Within a jurisdiction, homes in the bottom decile of sale price face an assessment level, as a proportion of price, that is twice as high as that faced by homes in the top decile, on average. As a result, the Property Tax disproportionately burdens owners of less valuable homes. Such regressivity is evident throughout the US. This result cannot be explained by measurement error in sale prices, or by explicit policy choices, such as assessment limits. Rather, regressivity appears to result from limitations in the data and methods used in assessment.
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Taxed out illegal Property Tax assessments and the epidemic of Tax foreclosures in detroit
UC Irvine law review, 2019Co-Authors: Bernadette Atuahene, Christopher R BerryAbstract:Author(s): Atuahene, Bernadette; Berry, Christopher | Abstract: Detroit is experiencing historic levels of Property Tax foreclosure. More than 100,000 properties, or one in four throughout the city, have been foreclosed upon for nonpayment of Property Taxes since 2011. Simultaneously, there is strong evidence that the City is over assessing homeowners in violation of the Michigan Constitution, calling into question the record number of Property Tax foreclosures. This Article is the first attempt to measure the impact of unconstitutional Tax assessments on Property Tax foreclosures. Controlling for purchase price, location, and time-of-sale, we show that residential properties with higher assessment ratios sold in Detroit since 2009 were more likely to experience a subsequent Tax foreclosure. We estimate that 10% of all these Tax foreclosures were caused by illegally inflated Tax assessments. Moreover, since lower-priced homes were over-assessed at a greater frequency and magnitude than higher priced homes, we estimate that 25% of Tax foreclosures among homes in the bottom price quintile (less than $9000 in sale price) were due to unconstitutional Property Tax assessments. Consequently, Property Tax malfeasance has unjustly displaced thousands of Detroit homeowners, most of whom are African- American. While the numbers in Detroit are extreme, there is reason to be concerned that similar practices are widespread.
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Taxed out illegal Property Tax assessments and the epidemic of Tax foreclosures in detroit
Social Science Research Network, 2018Co-Authors: Bernadette Atuahene, Christopher R BerryAbstract:Detroit is experiencing historic levels of Property Tax foreclosure. More than 100,000 properties, or one-in-four throughout the city, have been foreclosed upon for nonpayment of Property Taxes since 2011. Simultaneously, there is strong evidence that the City is over assessing homeowners in violation of the Michigan Constitution, calling into question the record number of Property Tax foreclosures. This Article is the first attempt to measure the impact of unconstitutional Tax assessments on Property Tax foreclosures. Controlling for purchase price, location, and time-of-sale, we show that residential properties with higher assessment ratios sold in Detroit since 2009 were more likely to experience a subsequent Tax foreclosure We estimate that 10 percent of all these Tax foreclosures were caused by illegally inflated Tax assessments. Moreover, since lower priced homes were over assessed at a greater frequency and magnitude than higher priced homes, we estimate that 25 percent of Tax foreclosures among homes in the bottom price quintile (less than $9,000 in sale price) were due to unconstitutional Property Tax assessments. Consequently, Property Tax malfeasance has unjustly displaced thousands of Detroit homeowners, most of whom are African-American. While the numbers in Detroit are extreme, there is reason to be concerned that similar practices are widespread.
Marcus T Allen - One of the best experts on this subject based on the ideXlab platform.
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measuring vertical Property Tax inequity in multifamily Property markets
Social Science Research Network, 2007Co-Authors: Marcus T AllenAbstract:Vertical equity in Property Tax systems refers to the assessment of all properties in a Taxing jurisdiction at the same proportion of their market values. This study considers alternative methods for measuring vertical inequity in multi-family Property markets using sample data. The results indicate that vertical inequities do exist in this sample, with lower valued properties being assessed at a higher proportion of market value than higher valued properties. This study suggests that owners of properties in lower value ranges in this market should carefully monitor the assessment process to minimize their Property Tax expense.
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measuring vertical Property Tax inequity in multifamily Property markets
Journal of Real Estate Research, 2003Co-Authors: Marcus T AllenAbstract:Vertical equity in Property Tax systems refers to the assessment of all properties in a Taxing jurisdiction at the same proportion of their market values. This study considers alternative methods f...
Lawrence C Walters - One of the best experts on this subject based on the ideXlab platform.
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full disclosure controlling Property Tax increases during periods of increasing housing values
National Tax Journal, 2006Co-Authors: Gary C Cornia, Lawrence C WaltersAbstract:This paper examines the outcome of a non–binding full disclosure process to control increases in the Property Tax. The data used in the study cover a 20–plus–year period in five MSAs in Utah. During the period of our analysis, metro areas in Utah experienced rapid increases in the market value of residential housing. The results of our analysis suggest that local assessors in Utah captured this increased value in their appraisal and reappraisal processes. However, our results also demonstrate that the effective Property Tax rate did not keep pace with increases in assessed Property values, implying that a non–binding full disclosure law did limit growth in the Property Tax. Furthermore, it limited the Property Tax while avoiding some of the unintended consequences imposed by binding Property Tax limitations.
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full disclosure unanticipated improvements in Property Tax uniformity
Public Budgeting & Finance, 2005Co-Authors: Gary C Cornia, Lawrence C WaltersAbstract:This paper contributes to two strands in the Property Tax literature. One thread considers the effects of full disclosure requirements or "truth in Taxation" on the rate of Property Tax growth. The second studies the determinants of assessment uniformity. This article focuses on the role of full disclosure in changing administrative incentives and improving the uniformity of the Property Tax. A panel of 29 Utah counties over a 32-year period is used in a TSCS analysis. Findings suggest there is substantial evidence that full disclosure improved uniformity in Utah, but limited evidence that it restrained Property Tax growth.
Changhoon Jung - One of the best experts on this subject based on the ideXlab platform.
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does earmarked revenue provide Property Tax relief long term budgetary effects of georgia s local option sales Tax
Public Budgeting & Finance, 2008Co-Authors: Zhirong Jerry Zhao, Changhoon JungAbstract:This study examines the long-term effects of the 1% General-purpose Local Option Sales Tax (LOST) on the level of Property Tax in Georgia counties with a pooled interrupted time-series analysis. The LOST has been earmarked for Property Tax relief in Georgia counties since 1976, but debates remain on whether the proceeds have been used as additional revenues. We find that the adoption of LOST brought short-term Property Tax relief but not long-term Property Tax reduction. The result suggests that long-term Property Tax relief would not be realized by earmarked revenue without careful policy design to safeguard fungibility.
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does the local option sales Tax provide Property Tax relief the georgia case
Public Budgeting & Finance, 2001Co-Authors: Changhoon JungAbstract:This study examines the effect of a one percent local-option sales Tax (LOST) on Property Tax level, millage rate, and total spending level in Georgia counties. The study covers a 13-year period for 136 Georgia counties. The findings suggest that the law, which requires rollback of Property Taxes when the LOST is used, led to actual Property Tax relief as well as millage rate reduction. Regression results show that counties collecting the LOST tend to have per capita Property Taxes that are an average of $12 or 1.8 mills lower than counties that do not collect the Tax. Whereas an extra dollar of LOST revenue provides about 28 cents in Property Tax relief, it leads to an increase in total spending of about 48 cents. In sum, the LOST has achieved the objectives of Property Tax relief, but on balance it is more an augmentation of than an effective substitute for Property Taxes in Georgia counties.
