Munich Personal RePEc Archive

The Role of Representative Agents in the Property Tax Appeals Process

Doerner, William and Ihlanfeldt, Keith (2014): The Role of Representative Agents in the Property Tax Appeals Process. Forthcoming in: National Tax Journal , Vol. 1, No. 68 (2015)

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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.

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