The impact of property tax exemptions on the effective property tax rate: evidence from 41 Texas cities

Jingran Sun (), Robert Bland and Linfeng Yue
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Jingran Sun: Central University of Finance and Economics
Robert Bland: University of North Texas
Linfeng Yue: Peking University

Quality & Quantity: International Journal of Methodology, 2023, vol. 57, issue 3, No 11, 2230 pages

Abstract: Abstract Using a panel dataset for 41 Texas cities from 2000 to 2015, we examine the impact of property tax exemptions on the overall effective property tax burden. Using instrumental variable (IV) analysis, the results show that property tax exemptions are positively correlated with the overall property tax burden. After breaking down exemptions by types, we find that tax relief exemptions, particularly exemptions offered to disabled and senior homeowners, primarily drive the increase in the effective property tax burden.

Keywords: Property tax exemptions; Effective property rate; Local government (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/s11135-022-01439-0

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