entities, to document a nationwide "assessment gap" which leads local governments to place a disproportionate fiscal burden on … nonetheless face a 10-13% higher tax burden for the same bundle of public services. This assessment gap arises through two … by race. This results in higher assessment growth rates for minority residents. We propose an alternate approach for …

Restrictions imposed on property assessment practices by state legislation such as Proposition 13 in California and … assessment suggesting that households adjust their mobility to capture the tax advantage associated with limited assessment. …