NAACP Resolution to Address High Property Taxes in Black Communities Nationwide

WHEREAS, Systemic racism in property valuation and taxation have historically and continues to disproportionately burden Black communities through practices such as redlining, racial covenants, and discriminatory tax assessments; and

WHEREAS, Property assessments and appraisals are two different estimations of a home's value, conducted at two different times. Both over-assessment and under-valuation contribute to the improper valuation of Black-owned homes, causing Black homeowners to lose money on monthly property tax payments and at the time of sale; and

WHEREAS, When historically Black communities are redeveloped, zoning changes and other designations may disadvantage residents, leaving them without an opportunity to economically benefit from redevelopment, and may attach a financial burden resulting in the divestment of property; and

WHEREAS, Researchers at Indiana University concluded in a 2023 study that nationwide, tax assessors often over-assess Black-owned homes relative to their market value. Consequently, the local property tax applied to the over-assessed value of Black-owned homes is 10% to 13% higher than for white-owned homes.

THEREFORE, BE IT RESOLVED, the NAACP will advocate that state governments establish a tax assessment reform oversight commission that prioritizes transparency and anti-bias assessment policies.

BE IT FURTHER RESOLVED, the NAACP supports local and state legislative proposals requiring technical assistance to residents and owners of property in redeveloping historically Black census tracts, and assessments to "current market value" rather than speculative "highest and best use" valuations that inflate taxes in gentrifying areas.

BE IT FINALLY RESOLVED, the NAACP will support expanded tax relief programs, lobbying for homestead exemptions, circuit-breaker programs, and income-based property tax caps to protect low-to-moderate-income homeowners from overassessment.