주택자산 과세평가와 부과의 공평성 실증 분석 = An Empirical Analysis on the Housing Assessment

다국어 초록 (Multilingual Abstract)

The 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 government assessed 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. T-test was employed in this research. 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.