Is There Discrimination in Property Taxation? Evidence from Atlanta, Georgia, 2010-2016

•Some localities used to tax racial minorities at higher effective property tax rates•Very little recent research exists about this phenomenon•Unknown whether this phenomenon persists or how pervasive it is•No evidence of racial discrimination in property taxation is found in Atlanta, Georgia In the past, some localities have taxed blacks at higher real rates than whites by over-assessing property values in predominately blacks neighborhoods while taxing those properties at the same nominal rates. In 1974, the NAACP sued Fulton County, Georgia – the principal county of the Atlanta metro area – over this very issue. In 1991, a mass reappraisal intended to remedy this discrimination incited a tax revolt in Fulton. However, there are few recent studies of whether discrimination is still taking place. Using assessment data from Fulton County 2010-2016, I find little to no evidence of any racial or socioeconomic discrimination in ratios of property assessment to sale prices. This suggests that (1) the assessment process is uniform and non-discriminatory, and/or (2) the process and fee for appealing one's assessment is not inaccessible to a degree that would allow any disparities to persist, and/or (3) regression-based mass appraisal techniques are capable of eliminating racial discrimination from property assessment.