One of the more effective metrics to compare assessments across jurisdictions is the 95-05 Assessment Percentage. This metric is calculated by taking the average rate at which the top decile of sales is assessed and comparing it to the average rate at which the bottom decile of sales is assessed. A 95-05 Assessment Percentage of 1 means thats the top decile is assessed at the same rate as the bottom decile. A 95-05 Assessment Percentage of 0.8 shows that the rich are assessed at only 80% of the rate at which the poor are, suggesting that a given property tax system is regressive.