Property tax homestead exemptions an analysis of the variance in take-up rates across neighborhoods Keith Ihlanfedt
By: Ihlanfeldt, Keith R
.
Material type: 
ArticlePublisher: 2021Subject(s): VIVIENDA | IMPUESTOS | PROPERTY TAX | EXENCIONES TRIBUTARIAS | ESTADOS UNIDOS | MODELOS ECONOMETRICOS
In:
National Tax Journal v. 74, n. 2, June 2021, p. 405-430Summary: Hundreds of thousands of homeowners eligible for Florida’s homestead exemption fail to claim it, losing out on significant property tax savings. Large differences exist in take-up percentages across neighborhoods. This paper relates these differences to a wide range of neighborhood descriptors. Take-up rates are lower where incomes are lower and a higher percentage of residents are from minority groups. Take-up rates are also correlated with neighborhood characteristics that may register knowledge of the exemption and transaction costs incurred in applying for the exemption.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 233/2021/2-4 (Browse shelf) | Available | OP 233/2021/2-4 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 233/2021/2-1 The spending and consumption response to a VAT rate increase | OP 233/2021/2-2 Voting systems and fiscal policy | OP 233/2021/2-3 What can we learn about automatic enrollment into pensions from small employers? | OP 233/2021/2-4 Property tax homestead exemptions | OP 233/2021/2-5 An assessment of global formula apportionment | OP 233/2021/2-6 Open-economy public finance | OP 233/2021/3 National Tax Journal |
Disponible también en formato electrónico.
Resumen.
Bibliografía.
Hundreds of thousands of homeowners eligible for Florida’s homestead exemption fail to claim it, losing out on significant property tax savings. Large differences exist in take-up percentages across neighborhoods. This paper relates these differences to a wide range of neighborhood descriptors. Take-up rates are lower where incomes are lower and a higher percentage of residents are from minority groups. Take-up rates are also correlated with neighborhood characteristics that may register knowledge of the exemption and transaction costs incurred in applying for the exemption.
Click on an image to view it in the image viewer
There are no comments for this item.