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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. Cullen T. Wallace, 2024. "Who claims the federal adoption tax credit? Those who know about it," American Journal of Economics and Sociology, Wiley Blackwell, vol. 83(3), pages 555-565, May.
    3. 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.
    4. Preis, Benjamin, 2024. "Is This a Rental? Comparing Methods for Identifying Rental Units," OSF Preprints afzdx, Center for Open Science.

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