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This challenges the assessment community to critically examine the valuation process for property tax purposes. The nationwide analysis covers 2,600 counties over the period from 2007 to 2017, and its associated website provides standalone reports analyzing data for each county in the national study. This paper examines 2017 data for Suffolk County, Massachusetts, provided by the state department of revenue (DOR), and finds mixed results in comparing its findings to those in the standalone report for Suffolk County on the Harris School website. It supports the conclusion that lower-priced properties are assessed at higher levels than are higher-priced properties but not to the same extent. The Harris School study appears to mismatch the year of sales and the year of assessments in its analysis of Suffolk County, which can distort its results. Most significantly, the impact of tax exemptions, specifically homestead exemptions, appears to have been omitted from the Harris School study. The comparative analysis demonstrates that such exemptions when properly structured and targeted can lead to a progressive property tax incidence, as they have in Suffolk County.</jats:p>", "DOI": "10.63642/1357-1419.1254", "type": "journal-article", "created": {"date-parts": [[2025, 4, 10]], "date-time": "2025-04-10T16:25:42Z", "timestamp": 1744302342000}, "source": "Crossref", "is-referenced-by-count": 2, "title": ["Comparative measures of property tax equity in Suffolk County, Massachusetts"], "prefix": "10.63642", "volume": "20", "author": [{"given": "Ron", "family": "Rakow", "sequence": "first", "affiliation": [], "role": [{"vocabulary": "crossref", "role": "author"}]}], "member": "53028", "published-online": {"date-parts": [[2023, 5, 25]]}, "container-title": ["Journal of Property Tax Assessment  &amp; Administration"], "language": "en", "deposited": {"date-parts": [[2026, 8, 25]], "date-time": "2026-08-25T10:58:49Z", "timestamp": 1787655529000}, "score": 29.17063, "resource": {"primary": {"URL": "https://researchexchange.iaao.org/jptaa/vol20/iss1/2"}}, "issued": {"date-parts": [[2023, 5, 25]]}, "references-count": 0, "journal-issue": {"issue": "1", "published-online": {"date-parts": [[2023, 5, 25]]}}, "URL": "https://doi.org/10.63642/1357-1419.1254", "ISSN": ["3067-4816"], "issn-type": [{"value": "3067-4816", "type": "electronic"}], "published": {"date-parts": [[2023, 5, 25]]}}, {"indexed": {"date-parts": [[2026, 8, 25]], "date-time": "2026-08-25T11:22:26Z", "timestamp": 1787656946314, "version": "build-2736575974"}, "reference-count": 0, "publisher": "International Association of Assessing Officers", "issue": "2", "content-domain": {"domain": [], "crossmark-restriction": false}, "short-container-title": ["Journal of Property Tax Assessment  &amp; Administration"], "abstract": "<jats:p>This paper aims to show how the Gini-based measures for inequality, commonly used in the socioeconomic literature, can be applied to property assessments. The index for vertical equity is the ratio of the Gini-based coefficient of assessment to the Gini coefficient of price. It is interpreted as the elasticity of shares of assessments to shares of prices when prices are ordered from the lowest to highest price levels. A second index is based on the difference, rather than the ratio, of the Gini-based coefficients. An important distinction between both indexes and the price-related differential (PRD) and currently used measures is that Gini-based analyses do not use sales ratios (assessment/price ratios), which are basically the behavior of the appraisal errors. Instead, they are based on measures that capture the cumulative distributional behavior of assessments relative to the cumulative distributional behavior of prices across ordered price levels. Both indexes are summary measures that are simple to calculate without regression, although there are regression-equivalent formulations that are used to statistically test for vertical equity. Because Gini-based measurements of inequality have a long history in economics, their introduction to property assessment aligns the measurement and interpretation of vertical equity with its application in other fields.</jats:p>", "DOI": "10.63642/1357-1419.1225", "type": "journal-article", "created": {"date-parts": [[2025, 4, 10]], "date-time": "2025-04-10T16:27:41Z", "timestamp": 1744302461000}, "source": "Crossref", "is-referenced-by-count": 2, "title": ["A Gini measure for vertical equity in property assessments"], "prefix": "10.63642", "volume": "17", "author": [{"suffix": "Ph.D.", "given": "Carmela", "family": "Quintos", "sequence": "first", "affiliation": [], "role": [{"vocabulary": "crossref", "role": "author"}]}], "member": "53028", "published-online": {"date-parts": [[2020, 12, 31]]}, "container-title": ["Journal of Property Tax Assessment  &amp; Administration"], "language": "en", "deposited": {"date-parts": [[2026, 8, 25]], "date-time": "2026-08-25T10:59:19Z", "timestamp": 1787655559000}, "score": 28.158058, "resource": {"primary": {"URL": "https://researchexchange.iaao.org/jptaa/vol17/iss2/2"}}, "issued": {"date-parts": [[2020, 12, 31]]}, "references-count": 0, "journal-issue": {"issue": "2", "published-online": {"date-parts": [[2020, 12, 31]]}}, "URL": "https://doi.org/10.63642/1357-1419.1225", "ISSN": ["3067-4816"], "issn-type": [{"value": "3067-4816", "type": "electronic"}], "published": {"date-parts": [[2020, 12, 31]]}}], "items-per-page": 6, "query": {"start-index": 0, "search-terms": null}}}