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Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods

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  • Keith Ihlanfeldt

Abstract

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.

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  • Keith Ihlanfeldt, 2021. "Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods," National Tax Journal, University of Chicago Press, vol. 74(2), pages 405-430.
    • Handle: RePEc:ucp:nattax:doi:10.1086/714168
    DOI: 10.1086/714168
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    Cited by:

    1. Bigelow, Daniel P. & Kuethe, Todd, 2023. "The impact of preferential farmland taxation on local public finances," Regional Science and Urban Economics, Elsevier, vol. 98(C).
    2. Keith Ihlanfeldt & Cynthia Fan Yang, 2023. "Are the home values and property tax burdens of permanent homeowners affected by growth in housing rentals and second homes: Evidence based on big data from Florida," Journal of Regional Science, Wiley Blackwell, vol. 63(2), pages 470-502, March.

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