Voters Hold the Key: Lock-in, Mobility and the Portability of Property Tax Exemptions

Ron Cheung and Christopher Cunningham ()

No wp2009_03_01, Working Papers from Department of Economics, Florida State University

Abstract: We examine support for a recent and novel Florida referendum to allow home owners with existing assessment caps to “port” their exemption to a new residence. Employing a rich dataset of all Florida real property, census-block data and precinct level voting results, we find that support for the law change was greater in high-mobility and high exemption precincts. Support was also greater in cities with more out-of-state migration or containing more second homes. Within cities, a precinct’s mobility relative to the rest of the city was more predictive suggesting that voters were savvy to the tax-share implications of the amendment.

Keywords: tax limitations; property tax; assessment cap; referendum; voting; lock-in; mobility (search for similar items in EconPapers)
JEL-codes: H5 H7 R5 (search for similar items in EconPapers)
Pages: 38
Date: 2009-03
New Economics Papers: this item is included in nep-cdm, nep-geo, nep-mig, nep-pol and nep-ure
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https://coss.fsu.edu/econpapers/wpaper/wp2009_03_01.pdf First version, 2009-03 (application/pdf)

Related works:
Working Paper: Voters hold the key: lock-in, mobility, and the portability of property tax exemptions (2009)
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