Vertical Equity — Who Carries the Tax Burden?

Are lower-value homes taxed at a higher rate than high-value homes? A regressive roll shifts the burden onto the people who can least afford it — the poor subsidize the rich. This page reads each county's appraisal roll through two standard IAAO fairness measures (PRD and PRB) and reports, in plain English, which direction the burden tilts. These are real, elected assessors; we report each metric on its own (pass / warn / fail) and assign no overall grade.

Counties ranked most regressive first

County	Current assessor	PRD	PRB	Direction	Confidence
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Ranked by PRB ascending (most negative = most regressive) by default. Click any column header to re-sort. Counties marked low conf have a small sale sample — PRB is especially noisy there, so read those rows with caution.

What PRD & PRB mean

Both measures answer one question: do cheaper homes get assessed at a higher share of their value than expensive homes? If so, the roll is regressive and lower-value owners overpay relative to the wealthy.

PRD — Price-Related Differential

Mean ratio ÷ value-weighted mean ratio.

0.98–1.03 — IAAO target (equitable)
> 1.03 — regressive
< 0.98 — progressive

PRB — Price-Related Bias

Regression of ratio on value; a cleaner, sample-size-aware measure.

within ±0.05 — IAAO target (equitable)
< −0.05 — regressive
> +0.05 — progressive

A PRB of −0.10, for example, means that for each doubling of home value the assessment ratio falls about 10 points — clearly regressive. Small-sample PRB swings widely; we flag low-confidence counties so a noisy estimate isn't mistaken for a verdict.