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Impact Of Use Valuation On Agricultural Land Values And Property Taxes
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Book Synopsis Impact of Use Valuation on Agricultural Land Values and Property Taxes by : Rebecca A. Boldt
Download or read book Impact of Use Valuation on Agricultural Land Values and Property Taxes written by Rebecca A. Boldt and published by . This book was released on 2002 with total page 24 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 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 The Effects of Taxation Upon the Price of Farm Land by : Theodore William Schultz
Download or read book The Effects of Taxation Upon the Price of Farm Land written by Theodore William Schultz and published by . This book was released on 1928 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Land-Value Taxation by : K.C. Wenzer
Download or read book Land-Value Taxation written by K.C. Wenzer and published by Routledge. This book was released on 2016-07-01 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: A distinguished interdisciplinary group of scholars examines the merits and shortcomings of Land-Value taxation, and how it compares and contrasts with the conventional property tax. The latter is shown as deterring enterprise to the detriment of employment and as pushing up the cost of improving property with inflationary consequences. The former, with evidence from places where it is already in use, is shown to encourage optimum land use, foster employment, and prevent urban sprawl.
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 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:
Author :University of Georgia. Institute of Government. Legislative Research Division Publisher : ISBN 13 : Total Pages :246 pages Book Rating :4.0/5 ( download)
Book Synopsis Use-value Property Taxation by : University of Georgia. Institute of Government. Legislative Research Division
Download or read book Use-value Property Taxation written by University of Georgia. Institute of Government. Legislative Research Division and published by . This book was released on 1976 with total page 246 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 Untaxing Open Space by : Regional Science Research Institute
Download or read book Untaxing Open Space written by Regional Science Research Institute and published by . This book was released on 1976 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Assessing the Theory and Practice of Land Value Taxation by : Richard F. Dye
Download or read book Assessing the Theory and Practice of Land Value Taxation written by Richard F. Dye and published by Lincoln Inst of Land Policy. This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.
Book Synopsis The Impact of the Property Tax Upon Agriculture by : Minnesota Tax Study Committee
Download or read book The Impact of the Property Tax Upon Agriculture written by Minnesota Tax Study Committee and published by . This book was released on 1957 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Property Tax Incentives for Preservation by :
Download or read book Property Tax Incentives for Preservation written by and published by . This book was released on 1975 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Real Property Tax, Differential Assessment, and the Loss of Farmland on the Rural-urban Fringe by : Thomas Plaut
Download or read book The Real Property Tax, Differential Assessment, and the Loss of Farmland on the Rural-urban Fringe written by Thomas Plaut and published by . This book was released on 1977 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Effects of Urban Expansion on Ownership, Use and Taxation of Agricultural Land by : Frederick Charles Dopson
Download or read book Effects of Urban Expansion on Ownership, Use and Taxation of Agricultural Land written by Frederick Charles Dopson and published by . This book was released on 1966 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Farm-use Assessment Revisited by : Frederick D. Stocker
Download or read book Farm-use Assessment Revisited written by Frederick D. Stocker and published by . This book was released on 1979 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: