How Changes in Property Taxes Shape Communities: Two Case Studies

Tax policy can shape communities, but detecting the specific impact requires analyzing public records data on real estate transactions. In this data talk, two researchers will use public records data to examine two questions. Lei Ding will analyze the effects of gentrification, as well as several gentrification relief programs, on homeowners’ tax delinquencies, residential mobility, and displacement in Philadelphia. Sarah Strochak will assess the likely impact of split roll legislation in California, which proposes to tax commercial and industrial properties based on their fair market value, resulting in a different tax rate for residential properties remaining under the jurisdiction of Proposition 13.