Property tax equity implications of assessment capping and homestead exemptions for owner-occupied single-family housing

Authors

J. Wayne Moore, ProVal Corporation

Abstract

In this study, empirical tax assessment data were used to examine the impact of assessment capping and homestead exemptions on property tax equity in the state of Florida during the years 1995 to 2004.

First Page

37

Last Page

72

Keywords

Assessment limitations, Homestead exemptions

Recommended Citation

Moore, J. W. (2008). Property tax equity implications of assessment capping and homestead exemptions for owner-occupied single-family housing. Journal of Property Tax Assessment & Administration, 5(3), 37-72. Retrieved from https://researchexchange.iaao.org/jptaa/vol5/iss3/3