{"id":"https://openalex.org/W7161309200","doi":"https://doi.org/10.48550/arxiv.2605.15020","title":"Tradeoffs are Domain Dependent: Improving Accuracy and Fairness in Property Tax Assessments","display_name":"Tradeoffs are Domain Dependent: Improving Accuracy and Fairness in Property Tax Assessments","publication_year":2026,"publication_date":"2026-05-14","ids":{"openalex":"https://openalex.org/W7161309200","doi":"https://doi.org/10.48550/arxiv.2605.15020"},"language":null,"primary_location":{"id":"doi:10.48550/arxiv.2605.15020","is_oa":true,"landing_page_url":"https://doi.org/10.48550/arxiv.2605.15020","pdf_url":null,"source":{"id":"https://openalex.org/S4306400194","display_name":"arXiv (Cornell University)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I205783295","host_organization_name":"Cornell University","host_organization_lineage":["https://openalex.org/I205783295"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"type":"preprint","indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.48550/arxiv.2605.15020","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5136222420","display_name":"Evelyn Smith","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Smith, Evelyn","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004193569","display_name":"Emma Harvey","orcid":"https://orcid.org/0000-0001-8453-4963"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Harvey, Emma","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5136212491","display_name":"Christopher P. L. Berry","orcid":"https://orcid.org/0000-0003-3870-7215"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Berry, Christopher","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024608138","display_name":"Jacob Goldin","orcid":"https://orcid.org/0000-0001-5518-0027"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Goldin, Jacob","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5136263069","display_name":"Daniel E. Ho","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ho, Daniel E.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10883","display_name":"Ethics and Social Impacts of AI","score":0.16949999332427979,"subfield":{"id":"https://openalex.org/subfields/3311","display_name":"Safety Research"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10883","display_name":"Ethics and Social Impacts of AI","score":0.16949999332427979,"subfield":{"id":"https://openalex.org/subfields/3311","display_name":"Safety Research"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10632","display_name":"Housing Market and Economics","score":0.10530000180006027,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12698","display_name":"3D Modeling in Geospatial Applications","score":0.09179999679327011,"subfield":{"id":"https://openalex.org/subfields/2215","display_name":"Building and Construction"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/property-tax","display_name":"Property tax","score":0.6459000110626221},{"id":"https://openalex.org/keywords/status-quo","display_name":"Status quo","score":0.5777000188827515},{"id":"https://openalex.org/keywords/context","display_name":"Context (archaeology)","score":0.5414999723434448},{"id":"https://openalex.org/keywords/property","display_name":"Property (philosophy)","score":0.5339000225067139},{"id":"https://openalex.org/keywords/equivalence","display_name":"Equivalence (formal languages)","score":0.39959999918937683},{"id":"https://openalex.org/keywords/domain","display_name":"Domain (mathematical analysis)","score":0.3691999912261963}],"concepts":[{"id":"https://openalex.org/C2777171531","wikidata":"https://www.wikidata.org/wiki/Q607695","display_name":"Property tax","level":3,"score":0.6459000110626221},{"id":"https://openalex.org/C2776748549","wikidata":"https://www.wikidata.org/wiki/Q201610","display_name":"Status quo","level":2,"score":0.5777000188827515},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5414999723434448},{"id":"https://openalex.org/C189950617","wikidata":"https://www.wikidata.org/wiki/Q937228","display_name":"Property (philosophy)","level":2,"score":0.5339000225067139},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5131000280380249},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.4909999966621399},{"id":"https://openalex.org/C2780069185","wikidata":"https://www.wikidata.org/wiki/Q7977945","display_name":"Equivalence (formal languages)","level":2,"score":0.39959999918937683},{"id":"https://openalex.org/C36503486","wikidata":"https://www.wikidata.org/wiki/Q11235244","display_name":"Domain (mathematical analysis)","level":2,"score":0.3691999912261963},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36550000309944153},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.35010001063346863},{"id":"https://openalex.org/C2779304628","wikidata":"https://www.wikidata.org/wiki/Q3503480","display_name":"Face (sociological concept)","level":2,"score":0.3147999942302704},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3003999888896942},{"id":"https://openalex.org/C183992945","wikidata":"https://www.wikidata.org/wiki/Q2495574","display_name":"Universality (dynamical systems)","level":2,"score":0.3003999888896942},{"id":"https://openalex.org/C141571065","wikidata":"https://www.wikidata.org/wiki/Q1771949","display_name":"Performance measurement","level":2,"score":0.288100004196167},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.26109999418258667},{"id":"https://openalex.org/C162222271","wikidata":"https://www.wikidata.org/wiki/Q92779871","display_name":"Public good","level":2,"score":0.25220000743865967}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.48550/arxiv.2605.15020","is_oa":true,"landing_page_url":"https://doi.org/10.48550/arxiv.2605.15020","pdf_url":null,"source":{"id":"https://openalex.org/S4306400194","display_name":"arXiv (Cornell University)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I205783295","host_organization_name":"Cornell University","host_organization_lineage":["https://openalex.org/I205783295"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":null,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.48550/arxiv.2605.15020","is_oa":true,"landing_page_url":"https://doi.org/10.48550/arxiv.2605.15020","pdf_url":null,"source":{"id":"https://openalex.org/S4306400194","display_name":"arXiv (Cornell University)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I205783295","host_organization_name":"Cornell University","host_organization_lineage":["https://openalex.org/I205783295"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"Algorithmic":[0],"fairness":[1,8,95,132,164,190],"research":[2],"often":[3],"assumes":[4],"a":[5,31,151],"tradeoff":[6,13,180],"between":[7],"and":[9,94,127,163,181,191],"accuracy.":[10],"Yet":[11],"this":[12,20],"may":[14],"not":[15],"be":[16],"universal.":[17],"We":[18],"test":[19],"assumption":[21],"in":[22,33,66,112,124,154,193],"the":[23,35,42,67,174,178],"context":[24],"of":[25,37,44,55,80,177],"U.S.":[26,81],"property":[27,68,76,120],"tax":[28,45,62,69],"assessment":[29,51,92,114,148],"-":[30,96,101,150,157],"setting":[32],"which":[34],"output":[36],"predictive":[38],"algorithms":[39],"directly":[40],"determines":[41],"distribution":[43],"obligations":[46],"among":[47],"homeowners.":[48],"Currently,":[49],"systematic":[50],"errors":[52],"cause":[53],"owners":[54],"lower-valued":[56],"properties":[57],"to":[58,166],"face":[59],"disproportionately":[60],"high":[61],"burdens,":[63],"creating":[64],"regressivity":[65],"system.":[70],"Using":[71],"data":[72,146],"on":[73],"26":[74],"million":[75],"sales":[77],"spanning":[78],"95%":[79],"counties,":[82],"we":[83,89,116,139],"conduct":[84],"three":[85],"complementary":[86],"analyses.":[87],"First,":[88],"find":[90],"that":[91,118,128,141,183],"accuracy":[93,123,130,162,192],"measured":[97],"using":[98],"domain-relevant":[99],"metrics":[100],"are":[102],"strongly":[103],"correlated":[104],"across":[105],"counties":[106,156],"under":[107],"status":[108,167],"quo":[109,168],"practices.":[110],"Second,":[111],"simulated":[113],"models,":[115],"show":[117,140],"adding":[119],"features":[121],"improves":[122,135],"most":[125,155],"cases,":[126],"when":[129],"improves,":[131],"almost":[133],"always":[134],"as":[136],"well.":[137],"Third,":[138],"incorporating":[142],"publicly":[143],"available":[144],"Census":[145],"into":[147],"models":[149],"feasible":[152],"reform":[153],"would":[158],"significantly":[159],"improve":[160],"both":[161,189],"relative":[165],"assessments.":[169],"Together,":[170],"these":[171],"results":[172],"challenge":[173],"presumed":[175],"universality":[176],"fairness-accuracy":[179],"demonstrate":[182],"well-designed":[184],"modeling":[185],"improvements":[186],"can":[187],"advance":[188],"large-scale":[194],"public":[195],"sector":[196],"systems.":[197]},"counts_by_year":[],"updated_date":"2026-06-11T09:08:48.828518","created_date":"2026-05-16T00:00:00"}