Effects of Homestead Exemptions for Seniors and Disabled People on School Districts: Data and Analysis Files

This project estimates the demand for local education spending in Kentucky, then spending in the absence of a homestead exemption for seniors and people with a disability is simulated to estimate effects on school district expenditure and academic performance. We combine Census and National Center of Education Statistics data with detailed exemption and academic performance data from Kentucky’s Departments of Revenue and Education into a panel spanning 1999-2013.