Lee Harris (Baker, Donelson, Bearman, Caldwell & Berkowitz, Memphis, TN) has published "Assessing" Discrimination: The Influence of Race in Residential Property Tax Assessments, 20 J. Land Use & Envtl. L. 1 (2004). Here is the Conclusion:

Residential property taxes are the chief source of revenue for chalk and blackboards, playgrounds and park benches, sanitation and sewage, police uniforms and fire trucks, sidewalk pavement and streetlights, lifeguards and public beach cleanups. Still, the public, the press, and the academy loathe these perennial invasions of local duty. Save for passing observations, critics have largely overlooked another failing of market-tied property taxation: racialized assessments. As I have argued throughout, residents of majority-minority neighborhoods — African American and Latino, to be specific — are assessed at higher effective rates than residents of majority-white neighborhoods. Furthermore, evidence of racialized assessments persists regardless of whether minorities choose to live in an expensive mansion or low-value, ramshackle apartment building. Perhaps the solution to racialized assessments, therefore, is to take out the human aspect of property tax assessment altogether.