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7
<br /> Orange County Property Tax Appeals:A Systemic Bias Analysis 5
<br /> Detailed Results for Informal Appeals
<br /> How Did Property Values Affect Informal Appeal Rates?
<br /> As property values increased, informal appeal rates also generally increased.
<br /> Table 3.Informal Appeal Rates by Property Value
<br /> Median Neighborhood No.of Informal
<br /> Bin Values($) Rate(%) No.of Parcels Appeals
<br /> 1 <-198,300 1.08 4,082 44
<br /> 2 198,301-232,700 1.25 4,636 58
<br /> 3 232,701-242,600 1.15 3,294 38
<br /> 4 242,601-267,600 1.00 4,097 41
<br /> 5 267,601-332,000 3.47a 4,493 156
<br /> 6 332,001-365,200 3.78a 2,806 106
<br /> 7 365,201-420,100 1.26 5,079 64
<br /> 8 420,101-447,600 2.50 3,120 78
<br /> 9 447,601-498,900 2.41 3,573 86
<br /> 10 498,901-694,600 3.17 3,843 122
<br /> a Bins 5 and 6 contain the Northside tracts.Appraisal appeals from those tracts were
<br /> unusually high in 2021,inflating the appeal rates for those two bins.Without those appeals,the
<br /> trend would likely show a more consistent increase in the informal appeal rate from lower to
<br /> higher property values.
<br /> Figure 1.Informal Appeal Rates by Property Value
<br /> 3.78*
<br /> 4 3.47*
<br /> 3.17
<br /> 3 2.50 2.41
<br /> 0
<br /> +°+ 2
<br /> 1.08 1.25 1.15
<br /> 1.00 1.26
<br /> 1 - i;- — -0�—j
<br /> 0 1 1
<br /> <198,300 198,301— 232,701— 242,601— 267,601— 332,001— 365,201— 420,101— 447,601— 498,901-
<br /> 232,700 242,600 267,600 332,000 365,200 420,100 447,600 498,900 694,600
<br /> Median Neighborhood Values($)
<br /> Asterisks denote values that include appeals from the Northside tracts.Appraisal appeals from those tracts were unusually
<br /> high in 2021,inflating the appeal rates for those two bins.
<br /> ©2023.School of Government.The University of North Carolina at Chapel Hill.
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