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

Keith Ihlanfeldt

National Tax Journal, 2021, vol. 74, issue 2, 405 - 430

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.

Date: 2021
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