PROPTX99 - N/A code

USA
1

I have a question on the ACS PROPTX99 variable:

The code list is here but I could not find any info on how the N/A code (PROPTX99 == 00) was assigned (neither in the description nor the editing procedure tab).

I looked into this a bit and found that all renters (OWNERSHP == 2) have PROPTX99 == N/A but there are additional N/As which are not explained by ownership status.

Is there some additional documentation on the N/A assignment available? E.g. what other variables were used in the assignment? Does it mean ‘missing’ in some records? How does it compare to NIU? (I am mostly interested in the years 2005 and 2006.)

Many thanks for helping with this!

2

Some more related findings:

  • Group quarters status also seems to matter for the N/A assignment – records with GQ > 2 have a large share of N/As for PROPTX99.

  • In this info from the VALUEH and PROPTX99 editing procedure, does “blank” mean N/A?
    “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.”

3

I was able to uniquely identify all cases that have 0 values for PROPTX99 using OWNERSHP in 2000-forward (see below). Persons living in group quarters are out of universe for OWNERSHP, but you are correct that these are the rest of the N/A group who aren’t renters(OWNERSHP == 2); if you tab PROPTX99 by GQ and OWNERSHP, you will see that persons who are not renters and have 0 values for PROPTX99 are living in group quarters (see below). You can think of the N/A values as being comparable to NIU. I shared the information with the IPUMS USA team and they will update the universe documentation to remove the spurious language about single-unit dwellings and specific types of dwellings in 2000-forward (this information is correct for 1990).

I am looking into your follow up question about how to interpret “blanked” in the editing procedures documentation.

PROPTX99 (binned) by OWNERSHP

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PROPTX99 (binned) by GQ by OWNERSHP

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4

Thanks a lot for taking such a close look @KariWilliams!

  • The update to the PROPTX99 documentation will be much appreciated, especially a clarification regarding the N/A and NIU status. (Given the info you shared about OWNERSHP and QG, it might be more consistent if N/A would be changed to NIU for PROPTX99. But I might be wrong.)

  • I am looking forward to your findings on “blanked” PROPTX99 values. (The 6% threshold might be used to identify implausible values as effective property tax rates are generally in the ballpark of 1% to 2%).

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5

I agree with your assessment that “blanked” PROPTX99 values are likely improbable values (the variable is top-coded, so I doubt they are suppressed because of confidentiality concerns). While IPUMS compiles this information, we are generally relaying Census Bureau documentation on the Editing Procedures tab. As such, I am not able to offer much more clarification beyond what is in the text. I wish I had a more definitive answer for you.

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6

Many thanks for your answer! I have some more follow up questions / potential explanations on this:

  1. Is it possible that blanked PROPTX99 values reflect zero property tax liabilities due to property tax credits, homestead exemptions or circuit breaker programs? (So respondents had positive gross property taxes but paid zero due to these programs.)

  2. Does the questionnaire text give any additional clarifications to respondents which amount (before or after reductions) they are asked to report?

7

Based on my review of the original questionnaire forms, I do not see any guidance for respondents on the items you are inquiring about. The only instructions I see related to this question are relevant to the skip pattern:

Answer questions 19-23 if you or any member of this household OWNS or IS BUYING this house, apartment, or mobile home. Otherwise, SKIP to [E].

Note that while the variable name indicates it measures property tax, the ACS question is about real estate tax specifically (as opposed to the more expansive definition of items included in property taxes).

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8

Thanks a lot for looking into this!

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