The previous literature on vertical equity in property assessment has focused on parcel-level data within a single area and has produced mixed conclusions on whether the process is progressive or regressive. This paper advances the discussion to identifying what differences between jurisdictions...

The conventional view of fiscal zoning is that communities make land use accommodations only for nuisance entities that generate sufficient net fiscal benefits. State reforms that redistribute property tax revenues have been accused of undermining these decisions ex-post. This paper tests this...