Description

PROPTX99 reports the household's total real estate tax costs (state, local, and other) for the previous year. In 1990, respondents were told to report the full amount, even if payments were included in their mortgage payment, were delinquent, or were paid by someone outside the household. They were not to include unpaid obligations from previous years. These detailed instructions were not part of the questionnaire for the 2000 census and the ACS and the PRCS.

Comparability

Across years, the data were combined into consistent intervals, but the Top coded value for 1990 was less than half as high as that for the 2000 census and the ACS. For more information about values exceeding top codes, see the Top Coded and Bottom Coded Values for ACS/PRCS Samples by State page.

Amounts are recorded in contemporary dollars. ACS respondents are surveyed throughout the year, and for this reason, amounts are standardized to reflect current calendar year dollar amounts. Users must adjust for inflation. For 2018-onward, inflation adjusted values are available via the source variables. To adjust for inflation, see INCTOT for Consumer Price Index adjustment factors. This variable can be combined with PROPINSR to create figures similar to those yielded for 1980 by PROPTXIN.

There are no cases coded as $1-49 in the 2000 census samples. It is not known how households reporting a value within this interval were coded in these samples.

Universe

Availability

• 2023: All samples
• 2022: All samples
• 2021: All samples
• 2020: All samples
• 2019: All samples
• 2018: All samples
• 2017: All samples
• 2016: All samples
• 2015: All samples
• 2014: All samples
• 2013: All samples
• 2012: All samples
• 2011: All samples
• 2010: ACS; ACS 3yr; ACS 5yr
• 2009: All samples
• 2008: All samples
• 2007: All samples
• 2006: All samples
• 2005: All samples
• 2004: All samples
• 2003: All samples
• 2002: All samples
• 2001: All samples
• 2000: All samples
• 1990: All samples
• 1980: --
• 1970: --
• 1960: --
• 1950: --
• 1940: --
• 1930: --
• 1920: --
• 1910: --
• 1900: --
• 1880: --
• 1870: --
• 1860: --
• 1850: --

• 2023: All samples
• 2022: All samples
• 2021: All samples
• 2020: All samples
• 2019: All samples
• 2018: All samples
• 2017: All samples
• 2016: All samples
• 2015: All samples
• 2014: All samples
• 2013: All samples
• 2012: All samples
• 2011: All samples
• 2010: PRCS; PRCS 3yr; PRCS 5yr
• 2009: All samples
• 2008: All samples
• 2007: All samples
• 2006: All samples
• 2005: All samples
• 2000: All samples
• 1990: All samples
• 1980: --
• 1970: --
• 1930: --
• 1920: --
• 1910: --

Flags

Editing Procedure

VALUEH (House value) and PROPTX99 (Annual property taxes)
ACS Years: 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014
ACS editing procedure:
Note: Prior to 2008, the question for property value was asked as a checkbox with a write in box for values over $250,000. After 2008, there was no checkbox and all units were asked to write in the value of the property.
For 2008 and later, VALUEH and PROPTX99 are allocated jointly with property insurance costs:
If the reported value of a property (VALUEH) is $10,000,000 or more, it will be replaced with $9,999,999.
For units that are owner-occupied, vacant for sale, or vacant sold not occupied (VACANCY, OWNERSHP), if the property value (VALUEH) is between 1 and 100, it will be multiplied by 1000. Starting in 2015, this also applied to values that between 1 and 999. The flag variable will indicate the variable was edited (QVALUEH).
For units that are vacant for sale or vacant sold not occupied (VACANCY) with a missing property value (VALUEH), it will be allocated. In 2013 and later, a 0 value of VALUEH will also be allocated. The allocated value of VALUEH will be drawn from another unit that is vacant for sale or vacant sold not occupied with a similar type of building (UNITSSTR) and lot size (ACREHOUS).
For an owner-occupied unit (OWNERSHP), if property value (VALUEH), real estate taxes (PROPTX99), and property insurance (PROPINSR) are all missing, they will be allocated jointly. In 2013 and later, a 0 value of VALUEH would also be allocated. The allocated values will be drawn from another unit with similar type of building (UNITSSTR), lot size (ACREHOUS), and ownership status (OWNERSHP). The flag variable will indicate the variable was allocated (QVALUEH, QPROPINS, QPROTX99).
For an owner-occupied unit (OWNERSHP), if property value (VALUEH) and real estate taxes (PROPTX99) are both missing, they will be jointly allocated. In 2013 and later, a 0 value of VALUEH would also be allocated. The allocated value is drawn from another unit with a similar type of building (UNITSSTR), lot size (ACREHOUS), and ownership status (OWNERSHP). The flag variable will indicate the variable was allocated (QVALUEH QPROTX99).
For an owner-occupied unit (OWNERSHP), if property value (VALUEH) is missing but real estate taxes (PROPTX99) are reported, VALUEH will be allocated. In 2013 and later, a 0 value of VALUEH would also be allocated. The allocated value is drawn from another unit with a similar real estate taxes (PROPTX99), type of building (UNITSSTR), lot size (ACREHOUS), and ownership status (OWNERSHP). The flag variable will indicate the variable was allocated (QVALUEH).
For an owner-occupied unit (OWNERSHP), if property value (VALUEH) is reported but real estate taxes (PROPTX99) and property insurance (PROPINSR) are missing, PROPTX99 and PROPINSR will be allocated. The allocated values are drawn from another unit with a similar property value (VALUEH), type of building (UNITSSTR), lot size (ACREHOUS), and ownership status (OWNERSHP). The flag variable will indicate the variable was allocated (QPROPINS, QPROTX99).
For an owner-occupied unit (OWNERSHP), if the real estate tax (PROPTX99) is more than 6% of reported property value (VALUEH), PROPTX99 will be replaced with a missing value.
For an owner-occupied unit (OWNERSHP), if property value (VALUEH) is reported and real estate taxes are missing, PROPTX99 will be allocated from another unit with a similar property value (VALUEH), type of building (UNITSSTR), lot size (ACREHOUS), and ownership status (OWNERSHP). The flag variable will indicate the variable was allocated (QPROTX99).
For an owner-occupied unit (OWNERSHP), if the property insurance (PROPINSR) is more than 2% of reported property value (VALUEH), PROPINSR will be replaced with a missing value.
For an owner-occupied unit (OWNERSHP), if property value (VALUEH) is reported and property insurance (PROPINSR) is missing, PROPINSR will be allocated. The allocated value is drawn from another unit with a similar property value (VALUEH), type of building (UNITSSTR), lot size (ACREHOUS), and ownership status (OWNERSHP). The flag variable will indicate the variable was allocated (QVALUEH).
For an owner-occupied unit (OWNERSHP), if real estate tax (PROPTX99) is greater than 22,500, PROPTX99 will be replaced with 22,500.
If a unit is vacant for sale or vacant sold not occupied (VACANCY), real estate taxes (PROPTX99) and property insurance (PROPINSR) will be made "Not in universe."
If a unit is renter occupied or vacant for any reason except being for sale or sold (OWNERSHP, VACANCY), property value (VALUEH), real estate taxes (PROPTX99), and property insurance (PROPINSR) will all be made "Not in universe."
For 2003 to 2007, the following procedures apply for VALUEH and PROPTX99
Prior to 2008, the question for property value (VALUEH) was asked as a checkbox with a write in box for values over $250,000.
For homes that are owner-occupied, vacant for sale, or vacant sold not occupied (TENURE, VACANCY), if the write-in value for VALUEH is 0, it will be replaced with a missing value. If the write-in value is less than $1000, it will be multiplied by 1000.
If the checkbox is missing, but the write-in value is not, the checkbox will be selected based on the write-in amount.
If the checkbox for $250,000 or greater is selected, but there is no write-in value, it will be allocated from a home that has the same lot size (ACREHOUS) and type of building (UNITSSTR). The flag variable will indicate that the value was allocated (QVALUEH)
If the checkbox and the write-in value contradict each other, a process of "different values" begins. First, the Census looks at the property value from another home with the same building type and lot size. If the write-in value is closer to this value, the write in value will be used for VALUEH. If the checkbox value if closer to this selected value, the checkbox value will be used. If the checkbox and write-in values are equidistant from the selected value, the larger of the two will be used.
If real estate taxes (PROPTX99) are reported but the property value (VALUEH) is not, real estate taxes will be blanked. If real estate taxes are greater than 6% of the reported property value, real estate taxes will be blanked.
If both the property value (VALUEH) and real estate taxes (PROPTX99) are blank, both will be jointly from a home that has the same lot size (ACREHOUS) and type of building (UNITSSTR). The flag variables will indicate that the values were allocated (QVALUEH, QPROTX99).
If the property value (VALUEH) is reported, but real estate taxes (PROPTX99) is blank, PROPTX99 will be allocated from another unit with a similar property value (VALUEH). The flag variable will indicate that the value was allocated (QPROTX99).
If the reported real estate taxes (PROPTX99) exceed the top code, the value will be replaced with the top code.
If a unit is vacant for sale or vacant sold not occupied, the real estate taxes will be replaced with "Not in universe." If a unit is renter occupied (TENURE) or is a vacant unit that is not for sale or sold not occupied (VACANCY), the property value (VALUEH) will be replaced with "Not in universe."
IPUMS editing procedure:
Prior to 2008, IPUMS reports the mid-point of the range reported by Census.
Internal ACS variable : VAL TAX