Local public project referenda provide the voter a unique opportunity to shape public activity. Prior studies of these votes fail to develop a behavioral model of this choice, usually relying on ad hoc explanations of variables that, for one reason or another, contribute to forecasts of...

Assessment cycles establish the points at which assessors are legally presumed to revalue property in their jurisdictions so that property tax burdens may be reallocated The operation, logic, and effects of existing cycles have, however, largely been ignored in analysis, even as attacks on...

Selective and general exclusions, along with assessment practices, have made the personal property share of the general property tax base now smaller than at any time since the assumption of homogeneity emerged in the early 19th century. Of the types of tangible and intangible personal property,...

The routines of property tax assessment practiced by state and local governments differ dramatically among jurisdictions. Regardless of particular routine applied (annual assessment, staggered cyclical assessment, or cyclical mass assessment), units often experience wholesale reassessments, and...