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Agricultural Use Value Taxation
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Book Synopsis Agricultural-use Value Taxation by : Texas. Legislature. House of Representatives. Study Group
Download or read book Agricultural-use Value Taxation written by Texas. Legislature. House of Representatives. Study Group and published by . This book was released on 1977 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Use-value Assessment of Rural Land in the United States by : John Edwin Anderson
Download or read book Use-value Assessment of Rural Land in the United States written by John Edwin Anderson and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is preferential assessment of rural land under the real property tax, often called use-value assessment (UVA) or current-use assessment. This book explains and analyzes the critical questions raised by this fiscal tool for farmland preservation. Under UVA, the assessments of various parcels of land within a given state may vary tremendously from property to property. A tract that is zoned residential with access to a turnpike might be assessed at $7,865 per acre. In the very same neighborhood, though, an even larger tract of vacant land might be assessed at a mere $127 per acre, which is far below the market value. How can there be such dramatic differences in the assessment of land values within the same community or neighborhood? Has the town assessor failed to treat property owners fairly and equally, as required by state law? Not at all. Nearly all states across the country permit, and even require, local assessors to value some parcels of undeveloped land far below their fair market values for the purpose of levying local property taxes. Despite their stated purpose of preserving rural lands from urban development, UVA programs can have unintended negative consequences. One is erosion of the legal and constitutional principle of uniformity of taxation; another is shifting of the local tax burden to other property owners, perhaps in a regressive manner. Occasionally UVA programs generate political controversy and even legislative action concerning "fake farmers" who enjoy low property tax bills, but whose land might only be used to sell firewood or Christmas trees to a few friends and neighbors. This volume explains the origins, key features, impacts, and flaws of use-value assessment programs across the United States. It describes in detail the process and characteristics of UVA programs in 44 states and recommends reforms. This book serves as a road map for public officials, scholars, and journalists concerned with agricultural taxation and land use issues.
Book Synopsis Use Value Taxation for Agricultural Land by : Raymond J. Penn
Download or read book Use Value Taxation for Agricultural Land written by Raymond J. Penn and published by . This book was released on 1975 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Land Ownership And Taxation In American Agriculture by : Gene Wunderlich
Download or read book Land Ownership And Taxation In American Agriculture written by Gene Wunderlich and published by Routledge. This book was released on 2019-03-13 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the foundations of the system for owning and taxing agricultural land in the United States. It considers the conditions of land policy at several levels of government and questions some of the historical views of progress.
Book Synopsis Use-value Farmland Assessments by : Robert J. Gloudemans
Download or read book Use-value Farmland Assessments written by Robert J. Gloudemans and published by . This book was released on 1974 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis State Laws Relating to Preferential Assessment of Farmland by : Kimberly A. Grillo
Download or read book State Laws Relating to Preferential Assessment of Farmland written by Kimberly A. Grillo and published by . This book was released on 1987 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Current Use Value Taxation for Lands in Conservancy and Exclusive Agricultural Zones by : Duncan A. Harkin
Download or read book Current Use Value Taxation for Lands in Conservancy and Exclusive Agricultural Zones written by Duncan A. Harkin and published by . This book was released on 1973 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Use Value Assessment of Agricultural Land in the Northeast by :
Download or read book Use Value Assessment of Agricultural Land in the Northeast written by and published by . This book was released on 1987 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Use Value Assessment of Farmland by : Roger Cliff
Download or read book Use Value Assessment of Farmland written by Roger Cliff and published by . This book was released on 1999 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Property Taxes for Agriculture by : John E. Anderson
Download or read book Property Taxes for Agriculture written by John E. Anderson and published by . This book was released on 2018 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: We analyze the spread of use-value assessment (UVA) programs applied to agricultural and rural land for property tax purposes across the 50 states. Taxing such land on the basis of its current use in agriculture rather than its full market value can confer significant property tax reductions on owners of the land. Effects are often substantial for land near large urban areas. Using a time-to-event model, we find, as others have posited, that a driving force behind the spread of UVA has been the secular trend toward urbanization across all 50 states. We also find that models of collective action do a good job of explaining the spread of UVA. Urbanization and divergence of the values of agricultural and nonagricultural land are critical to the spread of UVA. However, other important factors include changes in average farm size and changes in agriculture's share of state income. We find that in states where average farm sizes increased more rapidly, legislatures were quicker to adopt UVA. That finding is consistent with an increased concentration of agricultural interests. We also find that states where agriculture's share of state income declined more rapidly also were quicker to adopt UVA. That finding, too, is consistent with models of collective action. As groups become smaller, the burden of subsidizing them also falls. Note that although the findings are consistent with models of interest group behavior, they are at odds with traditional voting models.
Book Synopsis Property Tax Preferences for Agricultural Land by : Neal Alison Roberts
Download or read book Property Tax Preferences for Agricultural Land written by Neal Alison Roberts and published by Rowman & Littlefield Publishers. This book was released on 1980 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Differential Taxation and Agricultural Land Use by : Montana. Department of Community Affairs
Download or read book Differential Taxation and Agricultural Land Use written by Montana. Department of Community Affairs and published by . This book was released on 1978 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis State Programs for the Differential Assessment of Farm and Open Space Land by : Thomas F. Hady
Download or read book State Programs for the Differential Assessment of Farm and Open Space Land written by Thomas F. Hady and published by . This book was released on 1974 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Research Circular by : Edgar T. Shaudys
Download or read book Research Circular written by Edgar T. Shaudys and published by . This book was released on 1965 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Agricultural Use Value Taxation and Conservation of Prime Farmlands in Hawaii by : Hiroshi Yamauchi
Download or read book Agricultural Use Value Taxation and Conservation of Prime Farmlands in Hawaii written by Hiroshi Yamauchi and published by . This book was released on 1982 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Impacts of Use-value Assessment of Agricultural Land on Non-farm Property Taxes by : Richard L. Barrows
Download or read book Impacts of Use-value Assessment of Agricultural Land on Non-farm Property Taxes written by Richard L. Barrows and published by . This book was released on 1973 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Farmland written by J. David Aiken and published by . This book was released on 1984 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
