JL Scoring Engine
Research
A public research series on residential property tax fairness in the markets we serve — built on the same per-parcel analysis the JL Scoring Engine produces, starting with Fulton County, Georgia. The methodology behind every number we report is documented in full at /methodology.
Analysis · Fulton County, Georgia
Same value, same odds. Not the same streets.
Two Fulton homes of the same value carry the same odds of being overcharged, whichever street they sit on. But the streets are nothing alike — the rate runs from 7% to 31% across the county's cities, and the gradient tracks race. The pattern is real. The mechanism isn't the one you'd expect.
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Analysis · Fulton County, Georgia
The highest rate is at the top. The overcharge is in the middle.
The homes most likely to be over-assessed sit at the very top of Fulton's market — but that's also where the sales evidence is thinnest, and it isn't where most of the overcharging actually lives. That's in the middle, on the ordinary streets where most of us are.
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Analysis · Fulton County, Georgia
Over-assessment is a neighborhood problem.
In East Point, nearly one in three homes is taxed on a value the sales evidence doesn't support. In Roswell, it's one in fourteen. And city lines are only the start: neighborhood by neighborhood, the rate runs from 0% to 93%.
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Analysis · Fulton County, Georgia
Right on average. Not on your house.
Mass appraisal is built to be right across a whole county — not on the individual house in front of you. Why that gap exists, and why it is where an appeal lives.
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