This paper applies a model to test for vertical inequity in property taxes using a set of residential sales from Bloomington, Indiana. The initial purpose is to compare results with those using the presently accepted regression approach as applied by Smith, B. C. (2000). (See Journal of Real...

Models for testing assessor performance have been widely discussed in the literature. Many have been used in practice. The purpose of this study are to evaluate the performance of existing models and to propose two new models. We find that existing models can be used correctly to test for...