| Abstract: | Equitable tax assessment requires that houses having the same market value must also have identical assessed values. With a map of dwellings' assessed-value-to-market-value ratios, it is possible to identify neighborhoods that are significantly overassessed or underassessed; this can lead to an understanding of the causes of misassessment. When houses or neighborhoods are demonstrated to be inequitably assessed, corrective action can be taken to eliminate the inequity. This essay is an example of the application of geographic techniques to spatial public-policy formulation. |
