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

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE National Tax Journal Pub Date : 2021-06-01 DOI:10.1086/714168

K. Ihlanfeldt

引用次数: 2

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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房产税住宅豁免：对不同社区占用率差异的分析

数十万符合佛罗里达州宅基地免税资格的房主没有申请，失去了大量的财产税减免。不同社区的入住率差异很大。本文将这些差异与广泛的邻域描述符联系起来。在收入较低、少数民族居民比例较高的地方，入住率较低。征收率也与邻里特征相关，这可能反映了豁免的知识和申请豁免所产生的交易成本。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.