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@article{ART001046007},
author={이우진 and Bang， Kyung Sik},
title={Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing},
journal={Korea Real Estate Review},
issn={2092-5395},
year={2006},
volume={16},
number={1},
pages={119-143}

TY - JOUR
AU - 이우진
AU - Bang， Kyung Sik
TI - Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing
JO - Korea Real Estate Review
PY - 2006
VL - 16
IS - 1
PB - korea real estate research institute
SP - 119
EP - 143
SN - 2092-5395
AB - The detached housing assessment is a kind of evaluation for the housing value to determine the property tax on each houses by the local government office, called as a city assessor. However, its assessed value is much different compared to the evaluated by the appraiser. Therefore, the local government assessed detached housing value may have some problems to measure the property tax. Measuring the fair housing market value is one of the most important factors to assess the property tax of individual property. Otherwise, individuals may pay more or less than the equitable tax because of the incorrect assessment of housing prices. This research examined whether significant differences existed among the tax assessments and the market values appraised by the certified appraisers in Il woon-dong, Kangnam-Gu, Seoul. Paired comparison t-test, regression testing and reliability test was employed in this research for vertical equity. The finding result has a significance between the assessed value and the market value. It means that there are significant differences between the government measures and market values. Therefore, the suggesting result is that people may pay more property taxes than the evaluated price of houses.
KW - assessed value;market value;equitable tax;vertical equity
DO -
UR -
ER -

이우진 and Bang， Kyung Sik. (2006). Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing. Korea Real Estate Review, 16(1), 119-143.

이우진 and Bang， Kyung Sik. 2006, "Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing", Korea Real Estate Review, vol.16, no.1 pp.119-143.

이우진, Bang， Kyung Sik "Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing" Korea Real Estate Review 16.1 pp.119-143 (2006) : 119.

이우진, Bang， Kyung Sik. Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing. 2006; 16(1), 119-143.

이우진 and Bang， Kyung Sik. "Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing" Korea Real Estate Review 16, no.1 (2006) : 119-143.

이우진; Bang， Kyung Sik. Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing. Korea Real Estate Review, 16(1), 119-143.

이우진; Bang， Kyung Sik. Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing. Korea Real Estate Review. 2006; 16(1) 119-143.

이우진, Bang， Kyung Sik. Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing. 2006; 16(1), 119-143.

이우진 and Bang， Kyung Sik. "Vertical Equity Testing of Property Assessment and Alternative Improvements of Detached Housing" Korea Real Estate Review 16, no.1 (2006) : 119-143.