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Property Taxes and Local Policy Affect Housing Values

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Publication Date: January 2004

Publisher(s): Indiana University. Center for Urban Policy and the Environment

Author(s): Seth Payton

Topic: Banking and finance (Taxation and tax policy)
Social conditions (Housing)

Keywords: Property tax

Type: Report

Coverage: Indiana


Housing and property values are a vital part of the local economy, and property taxes are the primary financing tool for local governments. Since 1998, when the Indiana Supreme Court said that the method then used to assess real property in the state was unconstitutional, property taxes have become a critical issue. The author of this issue brief combined independent analysis with the Center's ongoing work on this topic.