Like numerous other forms of discrimination that Rothstein covers in this book, discriminatory tax assessment is an incredibly difficult claim to prove in court—which is, in part, why it continues unfettered. The evidence he presents clearly proves that African American neighborhoods are systematically overtaxed, and because tax assessments are zero-sum (the total revenue needed for a locality is divided up by properties based on their value), the overtaxing of African American people not only deprives them of some of their rightful income, but also substantially increases the disposable income available to white people. Rothstein emphasizes how huge the effect actually is: owners pay
several times more in taxes, for the same property, in an African American neighborhood versus a white one—even though, when it comes to
sale prices, the effect is the opposite. This convenient reversal makes it clear that tax assessors’ economics are based on racism, and not the other way around (as agencies like the FHA long claimed). As with reverse redlining, the promise of wealth through homeownership actually becomes a tool to deprive African American people of the wealth they are able to accumulate.