Resale-restricted, owner-occupied housing (also known as “shared-equity homeownership”) offers an option for bringing homeownership within reach for lower-income households. Few standardized policies and procedures exist for valuing and taxing resale-restricted homes, even in states where public policy favors this category of housing. Because little research has been done in the United States to document the various ways this housing is taxed or to evaluate methods of taxation, this paper by former NHI Research Director Carla J. Robinson aims to fill the information gap.
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