Date of Award
1986
Document Type
Thesis
Degree Name
Master of Science
Department
Valuation Science
First Advisor
Richard Rickert
Second Advisor
Michael F. Dandino
Third Advisor
Steven A. Katz
Abstract
The thesis Discrimination in the Assessment Process: The Role of Professional Appraisal by Christopher G. Sansone explores the complexities of property tax assessment and how disparities in appraisal practices contribute to inequities. It argues that many citizens lack an understanding of property taxation, making them vulnerable to unfair assessments. The study examines the historical evolution of property taxation, including taxpayer revolts that have shaped modern assessment policies. It highlights issues such as assessment discrimination against lower-income property owners, political influences on the appraisal process, and the impact of legislative and judicial decisions.
A key argument is that professional real estate appraisal plays a crucial role in creating a fairer property tax system. The study advocates for better education and certification standards for assessors, urging legislators and courts to uphold rigorous assessment practices. It also critiques outdated reassessment methods, such as fractional assessments, which obscure property values and contribute to inequity. The thesis concludes that property tax fairness can be improved through professionalized appraisal methods, greater public awareness, and systemic reforms that prioritize transparency and uniformity in valuation. By integrating professional appraisal into tax assessment practices, policymakers can ensure that property taxes are levied more equitably and with greater public trust.
Recommended Citation
Sansone, Christopher G., "Discrimination in the Assessment Process: The Role of Professional Appraisal" (1986). Theses. 1307.
https://digitalcommons.lindenwood.edu/theses/1307
Creative Commons License
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