The Current Environment of Online Assessment Appeal Systems.

online assessment appeal (OAA) systems that we identified as having been implemented by assessment jurisdictions in the United States or Canada for real property assessments or in 2015 or earlier. Using online questionnaires to survey assessment jurisdictions that had implemented such systems, we develop patterns of variation that appear at the present time. While assessment jurisdictions in most states and provinces are just beginning to implement OAA systems, 98 percent of Texas counties (249 of 254) had implemented OAA systems and 20 counties in Florida, or nearly 30 percent of their 67 counties, had such systems. Data collected indicate that larger assessment jurisdictions appear to have sufficient appeal volume, staffing, IT capacity, and other needed resources to implement OAA systems. [ABSTRACT FROM AUTHOR]