Public Policy Commons^™

Assessment Limitations And The Disparate Impact Of Tax Policy On Minoritized Communities, Michael Fouassier

West Chester University Doctoral Projects

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, …