Heirs' Property, Property Tax Relief, and the Further Undermining of Black and Latino Homeowners' Housing Stability

Abstract

This book chapter examines how state and local property tax relief programs for homeowners in the United States routely exclude homeowners who reside on "heirs' property." The discriminatory structure of these programs increases the property tax burdens and overall housing instability of heirs' property homeowners, exacerbating this country's vast racial divides.