Shared occupancy and property tax arrears

Wilfred K. Anim‐Odame, Precious A. Brenni, Damian S. Damianov and Dennis Philip

Real Estate Economics, 2025, vol. 53, issue 2, 352-390

Abstract: Shared occupancy arrangements are on the rise in recent years due to affordability constraints in homeownership. This article examines for the first time the property tax compliance behavior of shared dwellings, where homeowners rent out part of their own homes to tenants. Using administrative property‐level data from Ghana, where homeowners are responsible for tax payments, we reveal that shared dwellings, compared to pure owner‐occupied homes, are more likely to be in tax arrears. The noncompliance of shared dwellings is more sensitive to property tax hikes than pure owner‐occupied homes, and greatest among those in the least affluent geographic areas. These effects are moderated by reciprocity, in that compliance levels are higher in locations closer to public services and amenities. The findings provide new insights for policymakers on the tax compliance effects arising in shared occupancies.

Date: 2025
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https://doi.org/10.1111/1540-6229.12522

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