Filtering, a change in the quality of use for a structure, has been studied extensively in housing. However, there are reasons to believe that the phenomenon is at least as significant in office markets. Reasons to expect filtering in office markets are presented in this article. Then evidence...

The objective is to contribute to the discussion on property tax inequity by employing the methodologies developed to test for vertical inequity in a tax system that currently does not rely on some form of market value in the assessment process. There is strong evidence that the property tax and...