000			01600nab a2200277 c 4500
999			_c146144 _d146144
003			ES-MaIEF
005			20220810104945.0
007			ta
008			220810t2022 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_913300 _aIhlanfeldt, Keith R.
245		0	_aHomestead exemptions, heterogeneous assessment, and property tax progressivity _c Keith Ihlanfeldt and Luke P. Rodgers
500			_aResumen
504			_aBibliografía.
520			_aHomestead exemption policies are ostensibly intended to reduce the property tax burden of lower-income homeowners. Because assessment rates tend be lower for higher-priced homes, the opposing effects of exemptions and regressive assessments can result in either a regressive or progressive property tax. Using 2018 data on all single-family homes in Florida, we find that in the majority of counties, the homestead exemption dominates regressive assessment, resulting in a progressive tax. We also explore how progressivity would be affected by modifying current features of the property tax, including the homestead exemption take-up rate, the cap on valuation growth, and regressive assessments.
650			_aPROPIEDAD _948168
650			_aIMPUESTOS _947460
650		4	_948163 _aPROPERTY TAX
650		4	_948710 _aVIVIENDA
650		4	_944038 _aEXENCIONES TRIBUTARIAS
650		4	_948160 _aPROGRESIVIDAD
650		4	_aESTADOS UNIDOS _942888
700	1		_968582 _aRodgers, Luke P.
773	0		_9167497 _oOP 233/2022/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 75, n. 1, March 2022, p. 8- 31
942			_cART