Use-value Assessment of Rural Land in the United States

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ISBN 13 : 9781558442979
Total Pages : 0 pages
Book Rating : 4.4/5 (429 download)

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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.

Assessors' Land Valuations

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Publisher :
ISBN 13 :
Total Pages : 382 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Assessors' Land Valuations by : Frank Randolph Chandler

Download or read book Assessors' Land Valuations written by Frank Randolph Chandler and published by . This book was released on 1908 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Mass Appraisal of Real Property

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Publisher :
ISBN 13 : 9780883291665
Total Pages : 428 pages
Book Rating : 4.2/5 (916 download)

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Book Synopsis Mass Appraisal of Real Property by : Robert J. Gloudemans

Download or read book Mass Appraisal of Real Property written by Robert J. Gloudemans and published by . This book was released on 1999 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Property Valuations and the Tax Assessor

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ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Property Valuations and the Tax Assessor by : Thomas Linder

Download or read book Property Valuations and the Tax Assessor written by Thomas Linder and published by . This book was released on 1923 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Property Appraisal and Assessment Administration

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Publisher :
ISBN 13 :
Total Pages : 756 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Property Appraisal and Assessment Administration by : Joseph K. Eckert

Download or read book Property Appraisal and Assessment Administration written by Joseph K. Eckert and published by . This book was released on 1990 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt: An essential volume for anyone needing information on the property tax: appraisers, taxpayers, students, reformers, government officials. Adopted as the official assessment manual by many states. A readable, authoritative text. Covers valuation methods used by private appraisers & by assessors. Addresses tax policy & management issues related to efficient assessment administration. Treats both practice & underlying theory. Contents include The Ad Valorem Tax System; A Framework for Valuation; The Economics of Real Property Appraisal; Appraisal Theory: Mass Appraisal & Single-Property Appraisal; Data Collection & Management; The Sales Comparison Approach; Land Valuation; The Cost Approach; An Introduction to the Income Approach; Real Investment & Finance; Income, Expense & Lease Analysis; Mass Appraisal; Mass Appraisal Model Building Theory; Mass Appraisal Model Calibration; Elements of Administration; Mapping System Management; Revaluation Planning; Computers in Mass Appraisal; Sales Analysis & Mass Appraisal Performance Evaluation; Quality Assurance, Notifications, Appeals & Public Relations. Index, glossary, references & list of equations. Complemented by Assessment Administration Practices in the U.S. & Canada: 1992 Update. pap. $50 (ISBN 0-88329-082-0) See annotation. To order call: 312-947-2053.

The Appraisal of Real Estate

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Publisher :
ISBN 13 :
Total Pages : 842 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Appraisal of Real Estate by : Appraisal Institute (U.S.)

Download or read book The Appraisal of Real Estate written by Appraisal Institute (U.S.) and published by . This book was released on 1996 with total page 842 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 12th edition of this textbook has been revised and reorganized significantly for greater clarity, coherence and consistency. Coverage includes emerging issues such as the impact of automated valuation models on the appraisal industry; the new emphasis on extraordinary assumptions and hypothetical conditions in recent revisions of standards of professional practice; and important data sources. For both novice appraisers and established practitioners. c. Book News Inc.

Assessing the Theory and Practice of Land Value Taxation

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Publisher : Lincoln Inst of Land Policy
ISBN 13 : 9781558442047
Total Pages : 32 pages
Book Rating : 4.4/5 (42 download)

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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.

The Dictionary of Real Estate Appraisal

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Publisher :
ISBN 13 :
Total Pages : 472 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Dictionary of Real Estate Appraisal by :

Download or read book The Dictionary of Real Estate Appraisal written by and published by . This book was released on 2002 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reference book defines hundreds of terms related to buildings, properties, markets, regulations, and appraisal. Specialized sections cover property types, business valuation, international valuation, real estate organizations and professional designations, legal and regulatory aspects, uniform standards, information technology, measures and conversions, and architecture and construction. The architecture and construction section is heavily illustrated with black-and-white photographs and diagrams. Annotation copyrighted by Book News, Inc., Portland, OR.

Strong Towns

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Publisher : John Wiley & Sons
ISBN 13 : 1119564816
Total Pages : 262 pages
Book Rating : 4.1/5 (195 download)

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Book Synopsis Strong Towns by : Charles L. Marohn, Jr.

Download or read book Strong Towns written by Charles L. Marohn, Jr. and published by John Wiley & Sons. This book was released on 2019-10-01 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new way forward for sustainable quality of life in cities of all sizes Strong Towns: A Bottom-Up Revolution to Build American Prosperity is a book of forward-thinking ideas that breaks with modern wisdom to present a new vision of urban development in the United States. Presenting the foundational ideas of the Strong Towns movement he co-founded, Charles Marohn explains why cities of all sizes continue to struggle to meet their basic needs, and reveals the new paradigm that can solve this longstanding problem. Inside, you’ll learn why inducing growth and development has been the conventional response to urban financial struggles—and why it just doesn’t work. New development and high-risk investing don’t generate enough wealth to support itself, and cities continue to struggle. Read this book to find out how cities large and small can focus on bottom-up investments to minimize risk and maximize their ability to strengthen the community financially and improve citizens’ quality of life. Develop in-depth knowledge of the underlying logic behind the “traditional” search for never-ending urban growth Learn practical solutions for ameliorating financial struggles through low-risk investment and a grassroots focus Gain insights and tools that can stop the vicious cycle of budget shortfalls and unexpected downturns Become a part of the Strong Towns revolution by shifting the focus away from top-down growth toward rebuilding American prosperity Strong Towns acknowledges that there is a problem with the American approach to growth and shows community leaders a new way forward. The Strong Towns response is a revolution in how we assemble the places we live.

Land Value Taxation

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ISBN 13 :
Total Pages : 252 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Land Value Taxation by : Richard F. Dye

Download or read book Land Value Taxation written by Richard F. Dye and published by . This book was released on 2009 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Provides historical, economic, political and legal perspectives for understanding the many issues surrounding land taxation." - cover.

A Good Tax

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Publisher :
ISBN 13 : 9781558443426
Total Pages : 260 pages
Book Rating : 4.4/5 (434 download)

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Book Synopsis A Good Tax by : Joan Youngman

Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

National Land Parcel Data

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Publisher : National Academies Press
ISBN 13 : 0309164354
Total Pages : 172 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis National Land Parcel Data by : National Research Council

Download or read book National Land Parcel Data written by National Research Council and published by National Academies Press. This book was released on 2007-11-07 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: Land parcel data (also known as cadastral data) provide geographically referenced information about the rights, interests, and ownership of land and are an important part of the financial, legal, and real estate systems of society. The data are used by governments to make decisions about land development, business activities, regulatory compliance, emergency response, and law enforcement. In 1980, a National Research Council book called for nationally integrated land parcel data, but despite major progress in the development of land parcel databases in many local jurisdictions, little progress has been made toward a national system. National Land Parcel Data looks at the current status of land parcel data in the United States. The book concludes that nationally integrated land parcel data is necessary, feasible, and affordable. It provides recommendations for establishing a practical framework for sustained intergovernmental coordination and funding required to overcome the remaining challenges and move forward.

The Valuation of Hotels and Motels

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Publisher :
ISBN 13 :
Total Pages : 138 pages
Book Rating : 4.3/5 (9 download)

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Book Synopsis The Valuation of Hotels and Motels by : Stephen Rushmore

Download or read book The Valuation of Hotels and Motels written by Stephen Rushmore and published by . This book was released on 1978 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Assessors' Manual Including Assessment Laws with Questions and Answers Relating Thereto

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Publisher :
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Assessors' Manual Including Assessment Laws with Questions and Answers Relating Thereto by :

Download or read book Assessors' Manual Including Assessment Laws with Questions and Answers Relating Thereto written by and published by . This book was released on 1924 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rural Property Valuation

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Publisher :
ISBN 13 : 9781935328681
Total Pages : pages
Book Rating : 4.3/5 (286 download)

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Book Synopsis Rural Property Valuation by :

Download or read book Rural Property Valuation written by and published by . This book was released on 2017-02 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Land-Value Taxation

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Publisher : Routledge
ISBN 13 : 1315501554
Total Pages : 263 pages
Book Rating : 4.3/5 (155 download)

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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 263 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.

Land Values

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Publisher :
ISBN 13 :
Total Pages : 542 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis Land Values by :

Download or read book Land Values written by and published by . This book was released on 1913 with total page 542 pages. Available in PDF, EPUB and Kindle. Book excerpt: