Predatory cities

B Atuahene - California Law Review, 2020 - JSTOR
Between 2011 and 2015, the Wayne County Treasurer completed the property tax
foreclosure process for one in four properties in Detroit, Michigan. No other American city …

Taxed out: Illegal property tax assessments and the epidemic of tax foreclosures in Detroit

B Atuahene, C Berry - UC Irvine L. Rev., 2018 - HeinOnline
Detroit is in the midst of a property tax foreclosure crisis of a magnitude not experienced in
American history since the Great Depression. From 2011 to 2015, the Wayne County …

Stategraft

B Atuahene, TR Hodge - S. Cal. L. Rev., 2017 - HeinOnline
Local governments must determine the taxable value of properties in their jurisdictions, and
these assessments are the basis of property tax calculations. Property taxes are a …

My Taxes are Too Darn High: Why Do Households Protest Their Taxes?

BC Nathan, R Perez-Truglia, A Zentner - 2020 - nber.org
In all US states, individuals can file a protest with the goal of legally reducing their property
taxes. This choice provides a unique opportunity to study preferences for redistribution via …

Unaccompanied minors, statutory interpretation, and due process

SM King, NS Hall - California Law Review, 2020 - JSTOR
In recent years, there has been a massive influx of unaccompanied minors (UMs) 1 crossing
the southern border. 2 Under the Trump administration, migrant children are being held in …

The effect of fiscal illusion on public sector financial management: evidence from local government property assessment

JM Ross, S Mughan - Public Finance Review, 2018 - journals.sagepub.com
An important concern to the efficiency of public finance systems is that voters may suffer from
various “fiscal illusions” that can be exploited by politicians to grow the public sector. This …

The role of organized groups in administrative burdens of property taxation

I Shybalkina - Journal of Behavioral Public Administration, 2021 - journal-bpa.org
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 …

75 Years of Research on the Property Tax

GR Zodrow - National Tax Journal, 2023 - journals.uchicago.edu
This paper examines the evolution of academic research on the effects of the property tax
over the past 75 years, with a special emphasis on articles that have appeared in the …

Property Valuation–Cycle Length and Assessment Outcome

Y Kim, Y Hou - The Journal of Real Estate Finance and Economics, 2024 - Springer
The conventional belief regarding the frequency of property assessment has been that
annual revaluation is optimal. Practices, however, vastly differ from this norm and the length …

Do homeowners care about tax relief? Property tax relief and tax perceptions in the United States

Y Kim - Public Budgeting & Finance, 2024 - Wiley Online Library
This study examines whether receiving property tax relief contributes to homeowner's
support for local taxes and spending. Using a survey sample of 10,655 homeowners in 40 …