The Effects of Property Tax Protests on the Assessment Uniformity of Residential Properties
研究了房产税申诉过程是否提高了住宅物业的评估一致性，基于德克萨斯州哈里斯县2006-2008年数据，使用特征定价模型和Heckman两阶段方法分析申诉调整前后的评估值。
This study examines whether the appeals process improves assessment uniformity for residential properties. The sample includes all single‑family residential properties in Harris County, Texas, for 2006–2008. I use a hedonic pricing model and Heckman's two‑stage approach to explain the assessed values of all properties before and after the appeals adjustments. Full sample results suggest that the appeals process increased assessment uniformity and that the value adjustments were appropriate in amount. I also present results across properties of different values (low, medium, high). The first‑stage probit model provides evidence on the factors that affect the likelihood that an owner will protest.