Representative bureaucracy in property assessment appeals administration: A group level analysis

• 成果类型: Article
• 署名作者: Bishu, Sebawit G.; Propheter, Geoffrey
• 署名单位: University of Washington; University of Washington Seattle; University of Colorado System; University of Colorado Anschutz Medical Campus; University of Colorado Denver; Children's Hospital Colorado
• 刊物名称: PUBLIC ADMINISTRATION
• ISSN/ISSBN: 0033-3298
• DOI: 10.1111/padm.13033
• 发表日期: 2025
• 页码: 490-509
• 关键词: active representation; gender bias; asset accumulation; decision-making; social equity; women; GOVERNMENT; DISCRETION; marriage; WEALTH

摘要

We explore the effects of gender representation between a small group of professionalized bureaucrats, assessment appeals boards, and a small group of residents and homeowners. Appeals boards have the discretion to reduce property assessments, thereby reducing one's property taxes. Housing is a gendered issue, with females experiencing slower wealth accumulation than males. Property taxes are a housing cost and, thus, a barrier to wealth accumulation. Using appeals data over 19 years in Colorado, we find that an appellant with at least one female owner before a gender parity board has a higher chance of an appeal being upheld than if the case were heard by either majority male or majority female boards. The findings suggest that in a group decision-making setting, the benefits of gender representation depend on panel gender makeup.