Evidence on the Incidence of Residential Property Taxes Across Households

Elizabeth Plummer

National Tax Journal, 2003, vol. 56, issue 4, 739-53

Abstract: Property taxes are assessed by local taxing jurisdictions, including the county, city, and school district in which a property is located. This study examines the incidence of the residential property tax burden across 357,264 owner–occupied homes in Dallas County, Texas. Progressivity indices are computed for total property taxes combined and for each jurisdictional tax (county, city, and school district). After allowing for the federal income tax deduction of property taxes, total property taxes combined are approximately proportional. County and school taxes are proportional to slightly progressive, while city taxes are moderately regressive. Analysis suggests that tax rates contribute to the regressivity of city taxes because lower income cities tend to have relatively higher tax rates. The homestead exemption affects the incidence of city and school taxes, but in opposite ways. It makes city taxes more regressive, but makes school taxes more progressive. The over–65 exemption increases progressivity for all three jurisdictional taxes.

Date: 2003
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