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.

中文翻译：

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房产税宅基地豁免：对各社区吸纳率差异的分析

数十万有资格获得佛罗里达州宅基地豁免的房主未能申请，从而失去了可观的财产税节省。不同社区的吸纳率存在很大差异。本文将这些差异与广泛的邻域描述符联系起来。在收入较低且居民中少数族裔比例较高的地方，吸纳率较低。吸纳率也与邻里特征相关，这些特征可能登记豁免知识和申请豁免所产生的交易成本。