UQO Working Paper No. 10 — The assessment gap in Quebec: vertical and horizontal inequity in municipal property assessment.
1\begin{tabular}{lccccr}2\toprule3 & Baseline & \multicolumn{3}{c}{IAAO 1.5 $\times$ IQR trimmed} & \\4\cmidrule(lr){2-2}\cmidrule(lr){3-5}5Subsample & $\gamma_{\text{FE}}$ & $\gamma_{\text{FE}}$ & Std.\ error & $\gamma_{\text{IV}}$ & \makecell{Clusters\\(munic.)} \\6\midrule7Single-family & -0.454 & -0.121*** & (0.009) & -0.023 & 527 \\8Condominium & -0.125 & -0.001 & (0.015) & +0.082 & 66 \\9Plex (2--5 units) & -0.487 & -0.117*** & (0.006) & -0.009 & 121 \\10Age $<$ 20 y & -0.297 & -0.038*** & (0.012) & +0.019 & --- \\11Age $>$ 60 y & -0.435 & -0.142*** & (0.032) & -0.043 & --- \\12Land share $<$ 0.2 & -0.262 & -0.074*** & (0.024) & +0.018 & --- \\13Land share $>$ 0.4 & -0.503 & -0.144*** & (0.018) & -0.052 & --- \\14Muni $<$ 1k sales & -0.379 & -0.142*** & (0.004) & -0.039 & 540 \\15Muni $>$ 10k sales & -0.267 & -0.053*** & (0.017) & -0.001 & 8 \\16Sales 2021--2023 & --- & -0.111*** & (0.018) & -0.033 & --- \\17Sales 2024--2026 & --- & -0.060*** & (0.007) & +0.011 & --- \\18\bottomrule19\end{tabular}