Evening star., 1928-04-12
Our High Assessment Standard.


Our High Assessment Standard.
Every investigation which has been
made sustains strongly WaShington's
contention and demonstration that its
standard of assessment is so high in
comparison with those OF other cities
that its comparatively low tax rate Is
Offset and its total tax bufden is on a
level with those Of other cities. Wash
ington's property assessment should be
low in comparison with other cities
No other city has so much property
exempt from assessment and taxation
rs Washington, with its hundreds of
millions Of exempted Government prop
erty. Washington Is denied the millions
Of taxables in the shape Of great indus
trial plants which the large CONNER
cial cities enjoy. Here Uncle Sam. ex-
cmpt from taxation. Is the great en-
ployer and industrial plant owner.
Since only a fraction Of Washington is
assessed and taxed. and since its ex-
empt fraction contains its greatest in
dustrial plants. the assessed valuation
Of Washington should be comparative
ly low. In fact however. owing TO
higher standards Of asseSsmer and TO
the inclusion Of more taxablrs on its
assessment roll. Washington heads the
list among the cities Of Its size, and
equals or surpasses that Of many larger,
richer cities.
There are several obvious reasons
why Washington has a higher staEd-
ard Of assessment valuation and
fuller and more impartial application
Of that standard than most other
American cities. The assessors In
many other cities. politically elected or
appointed. confessedly inject into their
assessments the factor Of political and
personal favoritism and a. certain per-
centage Of underassessment. Espe-
cially in regard to business properties
Is this inevitable and expected In
Washington. where the assessor Is not
elected or appointed by the taxpayers.
and Is not responsible TO them or to
any faction among them, underassess-
ments on political grounds or through
personal favoritism are practically
eliminated. In many other cities there
is constant pressure by dominating
taxpayers 70 reduce or avoid assess
ments: In washington the assessor
has been subjected 70 q series OF prod
dings by non-taxpaying members Of
Congress, the Districts Legislature, in
successive years to higher and higher
assessments Of different classes Of
property. now OF unimproyed lands IN
accordance with single-tax principles.
and now Of business properties which
IN accordance with the habit else
where. have been assumed to be under
assessed
In some States gross inequalities OF
assessment have been confessed In
the different counties Of the State
and In the assessment districts Of the
same county or city. and there has
been noted Q competition In underas-
sessment between city and county dis
trfcts In making up the Joint assess
Ynent roll upon which State taxes were
10 be levied. It Is recorded In ofncial
reports that millions. especially OF
tangible personal property, are thus
grossly undervalued In the counties
and hidden In the cities. In WASH
ington an assessor OF long experience.
l1onees and capable. has been able TO
apply q high standard Of assessment
With approximate uniformity 70 all
parts Of the compact area 10 be as
sessed, and With q high degree Of full
ness Of inclusion Of taxable properties
upon the assessment roll The rela-
ton Of assessed 70 true values In
washington has been ascertained and
proven TO be close by periodical COM
parisons on a large scale Of prices OBJ
tanned IN actual sales Of property with
the assessment valuations Of the same
property
The assessorsnip here is stable. not
nuctuating with municipal elections.
The system Of assessment which our
assessor has developed Ia Washington
Is scientific, tending toward Uniform
ity, accuracy and equity OF sssess-
nlent. IL contrasts with the haphaz-
ard assessments, lacking uniformity,
that are prevalent elsewhere In the
United states. Our assessors system,
tested periodically as 10 accuracy by
comparison with sales prices, Is that
approved by the census authorities and
by the Congressional Joint Fiscal Com
Enittee IN 1915.
In the light of these facts IL not
surprising that whenever comparative
assessments and tar burdens are thor
sugtaIy and scientifically tested, whether
BY the census authorities tas In 1922
o. by congressional committees, ~ Ia
1918 and later years, the District rs
easement IL placed near the top Of ths
list In proximity 10 true valuation and
tts tar burden IL found 70 be adequate.
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Bezt ~ jon, the most patient mar
t. q Isaa