A Tale of Two Cities: Learning from Oregon’s Property Tax Administration

prop-tax

Authors

Fred Thompson

Robert W. Walker

Published

September 2, 2013

Abstract

In this article, the authors describe the evolution of Oregon’s one-off property tax system, which emphasizes stable growth in tax assessments and payments and interjurisdictional uniformity in tax rates.They also compare two sections of Portland — the affluent neighborhoods on the west side of the Willamette River and the poorer ones on the east side — to determine how assessment quality and interjurisdictional tax burdens deteriorate without periodic reassessment.

Citation

BibTeX citation:

@article{thompson2013,
  author = {Thompson, Fred and W. Walker, Robert},
  publisher = {Unpublished},
  title = {A {Tale} of {Two} {Cities:} {Learning} from {Oregon’s}
    {Property} {Tax} {Administration}},
  journal = {State Tax Notes},
  date = {2013-09-02},
  url = {https://robertwwalker.work/quarto_publications/PropTax/},
  langid = {en}
}

For attribution, please cite this work as:

Thompson, Fred, and Robert W. Walker. 2013. “A Tale of Two Cities: Learning from Oregon’s Property Tax Administration.” State Tax Notes, September. https://robertwwalker.work/quarto_publications/PropTax/.