The Role of Representative Agents in the Property Tax Appeals Process

William Doerner and Keith Ihlanfeldt

MPRA Paper from University Library of Munich, Germany

Abstract: Property tax appeals provide property owners with a mechanism to challenge their assessments and reduce their property tax bill. Appeals are frequently filed not by the homeowner but by a tax representative who often works on their behalf for a contingency fee. Using appeals from Miami-Dade County, Florida, we find that representatives have a greater presence in higher-priced neighborhoods, which makes these homeowners more likely to appeal than those in lower-priced neighborhoods, and representatives increase the percentage reduction in assessed value, but only because they increase the likelihood that appellants show up for the appeal hearings.

Keywords: tax appeal; tax representative; property tax (search for similar items in EconPapers)
JEL-codes: H20 H26 H70 (search for similar items in EconPapers)
Date: 2014
New Economics Papers: this item is included in nep-ure
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https://mpra.ub.uni-muenchen.de/61019/1/MPRA_paper_61019.pdf original version (application/pdf)

Related works:
Journal Article: The Role of Representative Agents in the Property Tax Appeals Process (2015)
Working Paper: The Role of Representative Agents in the Property Tax Appeals Process (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:61019

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