spb/wp10_uqo Public
UQO Working Paper No. 10 — The assessment gap in Quebec: vertical and horizontal inequity in municipal property assessment.
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1variable,n,mean,sd,p10,p50,p902Sale price ($),522769,462131.02316128154,331668.8849792319,175000.0,400000.0,787500.03Assessed value ($),522769,378576.0241311172,284509.3908358621,155000.0,309400.0,664500.04Assessment ratio AV/SP,522769,0.8782215447418829,0.4287885762103099,0.5793890014020876,0.7842696629213484,1.1375610737339765Roll lag (months),522769,37.06170101351715,11.313660102159131,22.470433639947437,36.16951379763469,50.657030223390276Assessed land share,519330,0.30981189756147676,0.14934088670854148,0.12636418307358985,0.2959155356170383,0.51060606060606067Building age (years),498458,43.62546694004309,30.107767330611793,10.0,39.0,79.08Lot area (m2),522475,1406.4376602899658,10905.966380926626,111.71,555.8,2257.69Floor area (m2),515958,137.64187220665247,84.87818498574318,75.9,112.0,225.910