Date of Award

Spring 2022

Document Type

Dissertation

Degree Name

Doctor of Public Administration (DPA)

Department

Public Policy and Administration

Committee Chairperson

Kristen Crossney, PhD

Committee Member

Jeremy N. Phillips, PhD

Committee Member

Michelle Wade, PhD

Abstract

Public policies that limit assessment increases have created a system where more valuable homes are taxed at lower rates than less valuable homes. This tax regressivity is found not only between neighborhoods but also within neighborhoods such that lower-value homes in wealthier areas are also taxed at higher rates. The research presented in this dissertation, just one line of inquiry that adds to the ongoing discussion of tax equity, provides evidence that minoritized communities will not experience the greatest benefits of assessment caps. The legislative intent of New York State Senate Bill S7000A was to protect homeowners. What has occurred, quite to the contrary, is a long-term effect that shields wealthier homeowners from paying their fair share at the expense of lower-income communities of color. This is yet another reinforcing and systemic system of bias that limits the opportunities of minoritized groups. The research below presents existing literature on the pervasiveness of assessment bias, as well as an analysis of variance that identifies a statistically significant difference in the effective tax rates between wealthier communities and those that are predominantly minoritized.

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