100 per cent of value. The actual
mechanics of making the adjustment
are simple, but the determination of
what the ratio of actual to true as-
sessed value is, is very difficult.
In a few cities detailed studies have
been made comparing the assessed
values and selling prices of all types
of property found on the assessment
rolls, but this is the exception rather
than the rule. The State Tax Com-
missions of California, Illinois, New
York and Oregon publish annual es-
timates of the assessment ratios of
the local assessing units but their
figures are frequently disputed by lo-
cal authorities.
Such bitter controversies have
arisen over the assessment ratios
published by the New York State
Tax Commission that no attempt
was made in this year's tabulation
to publish any ratio or adjusted rate
for cities taking exception to the
1944]
TAX RATES OF AMERICAN CITIES
601
Commission's figures. Local and state
assessing authorities have been at
variance on this point over a period
of years. In Albany a special study
conducted by a tax expert revealed
that assessments in 1943 actually
averaged about 117 per cent of true
cash value. Local officials reported at
least 100 per cent and the State
Tax Commission reported that
assessments averaged 93 per cent. In
New York City local civic agencies
cite cases where property is assessed
as high as 160 and 200 per cent.
These are only the worst instances
of disagreement. Other cities in which
there is controversy on this point
are indicated in the general footnote
for New York at the end of the tab-
ulation.
In using the assessment ratios re-
ported in this study, it must be re-
membered that they reflect the over-
all average assessing practices and
do not necessarily hold true for one
particular piece or type of property.
In other words, the average assess-
ment ratio may be reported as 80
per cent and yet there may be pieces
of property which are assessed at 60
per cent and others at 100 per cent
in that city. Further, residential
property may generally be assessed
at 75 per cent while commercial and
industrial property is assessed at 90
per cent. But the figure which is re-
ported is the over-all average of all
of these figures.
In a few states California, Penn-
sylvania, and Texas the county and
the city prepare separate property
assessment rolls. Frequently the
county assesses at a different ratio
from the city. Where this happens,
the tax rate of each unit of govern-
ment is adjusted by the assessment
ratio of that unit, and the sum of
the adjusted rates is shown as the
total adjusted tax rate. Because of
space limitations, the individual as-
sessment ratios are not shown, but
only the weighted average which is
computed by dividing the total ad-
justed rate by the total unadjusted
rate.
Where land and buildings are
taxed at different rates, as in Pitts-
burgh, for instance, the weighted
average tax rate is shown.
Method of Compiling
This is the twenty-third annual
tabulation of tax rates of cities over
30,000 population. Questionnaires
were mailed to the 343 cities involved
and replies were obtained from 285.
The 1943-44 comparisons are based
on the 249 cities reporting in both
these years.
The questionnaires returned were
filled in by city and county officials,
chambers of commerce, and bureaus
of governmental research throughout
the country. It is through the contin-
nued cooperation of these agencies
that this tabulation has been made
possible throughout the past 23 years.
The assessed valuations reported
are from the city tax rolls and are
different from the county tax assess-
ments. Because of differing ratios of
assessment for city and county and
because there are often different tax
rates on real and personal property,
it is impossible to multiply the as-
sessed valuation by the total tax rate
to arrive at the total tax levy by all
units of government.
(See following pages for tabulation.)
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