REAL ESTATE PROPERTY TAX APPEAL IN HARRIS COUNTY, TEXAS: AN EMPIRICAL INVESTIGATION

摘要

A simple statistical procedure to test the statistically significant difference between the two population means is utilized to investigate whether the Harris County Appraisal District appraises the properties in an equal and uniform manner and property owners are significantly better off using an independent agent versus protesting the appraised values themselves? The empirical results indicate that independent agents perform poorly as compared to the owners'. The finding also suggest that the appraisal district in the third largest county in the US has not diligently discharged its state constitutional mandate to make sure that property tax incidence are equal and uniform.