000			01539nab a2200229 c 4500
999			_c150823 _d150823
003			ES-MaIEF
005			20250619124916.0
007			ta
008			250619t2024 xxu||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245	0	0	_aProperty tax policy and housing affordability _c Emily Horton, Cameron LaPoint, Byron Lutz, Nathan Seegert, and Jared Walczak
504			_aBibliografía.
520			_aWe examine property tax reduction as a tool for increasing housing affordability. Analyzing various tax reduction policies through the lens of property tax incidence reveals a complex relationship between affordability and property taxes, with differential effects across demographic groups. Many policies often fail to improve affordability for young first-time homebuyers and renters, sometimes worsening affordability. We present a new nationwide atlas documenting the prevalence of local measures altering property tax burdens. Quasi-experimental evidence from Georgia’s homestead exemption valuation freezes suggests strong capitalization of assessment limits into home values, reinforcing that property tax relief may worsen affordability for first-time buyers.
650		4	_933407 _aBIENES INMUEBLES
650		4	_947460 _aIMPUESTOS
650		4	_948710 _aVIVIENDA
650		4	_948666 _aVALORACION
650		4	_944038 _aEXENCIONES TRIBUTARIAS
700			_966038 _aHorton, Emily
773	0		_9173568 _oOP 233/2024/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.77, n.4, december 2024, p. 861-901
942			_cART