A Regional Analysis of the Impacts of Changes in Housing Values on Property Tax Assessment During and After the 2008 Financial Crisis

Author:

Deng Yunni1,Skidmore Mark2ORCID

Affiliation:

1. Freddie Mac., McLean, VA, USA

2. Department of Agricultural, Food, and Resource Economics/Department of Economics, Michigan State University, East Lansing, MI, USA

Abstract

This study examines the relationship between changing house prices and assessed value in the Detroit Michigan region. Using parcel-level data from 2008 through 2016, we construct a Hedonic Housing Price Index and an Assessed Value Index for 120 Michigan assessing jurisdictions in the five-county region surrounding Detroit (Macomb, Monroe, Oakland, Washtenaw, and Wayne). Our findings are consistent with the literature, indicating at least a three-year lag between changes in house prices and changes in property assessments. Communities considered to be distressed tended to over-assess properties before the crisis, but these communities recalibrated assessments to better align with market conditions after the financial crisis. Our evaluation also shows that while assessed values decreased more slowly than housing prices fell during the crisis, assessed values tended to fall to even deeper levels than housing prices over a longer time horizon. JEL Codes: H71, H83, G01

Funder

lincoln institute of land policy

Publisher

SAGE Publications

Reference20 articles.

1. The impact of the Great Recession and the housing crisis on the financing of America's largest cities

2. Citizens Research Council of Michigan. 2022. “Growing City Tax Rates Approach Rate Limits.” https://crcmich.org/growing-city-tax-rates-approach-rate-limits (accessed March 23, 2023).

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