Property tax‐induced mobility and redistribution: Evidence from mass reappraisals

Author:

Fraenkel Rebecca1

Affiliation:

1. Department of Economics University of California La Jolla California USA

Abstract

AbstractI investigate the effect of property tax changes on homeowner mobility and voted tax rates using a panel of assessment and sales records in Ohio. I use redistributive mass reappraisals that cause changes in an individual's tax price of local services to examine how changes in homeowner's tax bills influence mobility. I find that a $0.10 increase in the price per dollar of services leads to a 5% increase in the likelihood of sale with no change in foreclosure probability. I also find suggestive evidence of increased voted tax rates when the ratio of median to mean taxable value decreases.

Funder

National Science Foundation

Publisher

Wiley

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