Tax Assessment Equity Study Finds No Systemic Racial or Income Discrimination

Reappraisal 2025 is underway, and the Board of Commissioners heard the results of a Property Assessment Equity Study conducted by outside consultant Kevin Keene of Keene Mass Appraisal Consulting. The study builds on equity conversations and recommendations from the Ad Hoc Reappraisal Committee and its final report.

Property Assessment staff shared an overview of the report and recommendations during the July 16 briefing. Keene’s report cites no findings of systemic racial or income discrimination in the assessment process and calls the assessment process “blind and fair” as it does not consider demographics in determining value. The report also identifies no evidence of overt political influence in the assessment process.

Key Opportunities

The report presented a series of recommendations to improve the quality and equity of the valuation process and subsystems. Highlights include:

Improve data quality going into the mass appraisal model

• Increase data gathered directly from field visits
• Conduct field assessments of disadvantaged communities
• Create a process to collect data for properties in decline

Improve precision of the mass appraisal model 

• Improve evaluation of a “valid transaction” (removing outliers and transactions that are not based on property attributes or market conditions)
• Reduce the number of “market areas”
• Use regression modeling to improve accuracy of assessments

Outreach

• Create a customer service unit
• Engage N.C. Legislators to expand tax relief options

Background

In January, Property Assessment put out a Request for Proposals to conduct an equity study on the Assessment Department’s processes, data, and assessed values of residential properties (approximately 80,000). Keene Mass Appraisal Consulting was the most qualified vendor with a 30+ year career in the assessment field at the City of Philadelphia and extensive work conducting equity studies in the assessment field.  Initial research included touring the county to understand physical properties and geography, an in-depth review of assessment processes and data, and interviews with Assessment staff.

Findings and recommendations have been synthesized into a report that is attached.