The role of organized groups in administrative burdens of property taxation

There is a substantial body of literature regarding the effects of administrative burdens on the take-up of safety-net programs and the role of organized groups in this process. I investigate similar issues in the context of property tax assessment appeals. Disadvantaged groups spend well over the recommended 30% of their income on housing costs that include property tax, and, on top of that, assessors often overestimate lower-value properties. Appeals may provide some relief, but the process can be burdensome. Certain localities give condominium associations the right to file one joint appeal on behalf of all unit owners. I hypothesize that this rule reduces burdens for condominium units and causes them to appeal more frequently than houses, resulting in a distributive effect that depends on the local context. I present supporting evidence from two case studies in two locations: New York City, which allows joint appeals, and Allegheny County, Pennsylvania (Pittsburgh and surroundings), which does not. Thus, while administrative burdens can span diverse contexts, engaging a third party to assist potential beneficiaries consistently increases the take-up.

Pengaruh Penyesuaian Nilai Jual Objek Pajak (NJOP) Terhadap Kemauan Membayar Pajak Bumi dan Bangunan di Kota Palembang

This study aims to determine the effect of adjusting the Sales Value of Taxable Objects which is the basis for the imposition of Property Tax (PBB) in Palembang on the willingness of taxpayers to pay PBB. The analysis used is Regression. The results showed that there was an effect of the NJOP adjustments to the taxpayer's willingness to pay taxes. The people feel that they are not too charged with the tariff increase and are still willing to pay the tax. Moreover, tax is protected by law that make taxpayers have to continue paying taxes in accordance with the tax debt stated in the Property Tax Assessment Letter

A Machine Learning Approach to Identify Houses with High Lead Tap Water Concentrations

Over a century separates initial lead service lateral installations from the federal regulation of lead in drinking water. As such, municipalities often do not have adequate information describing installations of lead plumbing. Municipalities thus face challenges such as reducing exposure to lead in drinking water, spreading scarce resources for gathering information, adopting short-term protection measures (e.g., providing filters), and developing longer-term prevention strategies (e.g., replacing lead laterals). Given the spatial and temporal patterns to properties, machine learning is seen as a useful tool to reduce uncertainty in decision making by authorities when addressing lead in water. The Pittsburgh Water and Sewer Authority (PWSA) is currently addressing these challenges in Pittsburgh and this paper describes the development and application of a model predicting high tap water concentrations (> 15 ppb) for PWSA customers. The model was developed using spatial cross validation to support PWSA’s interest in applying predictions in areas without training data. The model’s AUROC is 71.6% and primarily relies on publicly available property tax assessment data and indicators of lateral material collected by PWSA as they meet regulatory requirements.

DISBALANCE BETWEEN TAX ASSESSMENTS AND MARKET PRICES OF REAL ESTATE

The research aims to show some deficiencies in the legal framework including the formation and of property tax assessment and their deviation from the market values. Experimental results of price comparisons of market values in 1 BGN per 1 sq.m. are compared three groups of properties (apartment, house and plot) in selected settlements - district centers. Compare the prices of these properties advertised on a national real estate site and the average price of residential property, according to NSI data with the conditionally calculated value of a tax assessment for each type of property under review. Trends are established for the three-year period and general conclusions are established. Based on the results of the study, some key guidelines are proposed for the formulation of the tax assessment distribution, as well as a forecast / deficit-forecasting model that is formed in municipal budgets as a result of the disproportion between valuations and real prices.