Publication Date

Spring 2004

Abstract

The purpose of this paper is to determine if the valuation of property adheres to the 33 1/3 proportion of market value required by the state of Illinois or if assessors are overvaluing Bloomington real estate disproportionately across high and low income neighborhoods. Assessors have a motivation to over-value high-income properties disproportionately resulting in intentional and systematic bias which alters the property tax system. The results do not support this idea. They show a lower percent variation between assessed and market values in high-income households.

Disciplines

Economics

Included in

Economics Commons

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