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.

Use Value Assessment of Agricultural Land in the Northeast

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ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.:/5 (319 download)

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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:

Farmer's Tax Guide

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ISBN 13 :
Total Pages : 112 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Farmer's Tax Guide by :

Download or read book Farmer's Tax Guide written by and published by . This book was released on 1998 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.

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.

U. S. Farmland Ownership, Tenure, and Transfer

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Publisher :
ISBN 13 : 9781457863486
Total Pages : 53 pages
Book Rating : 4.8/5 (634 download)

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Book Synopsis U. S. Farmland Ownership, Tenure, and Transfer by : Daniel Bigelow

Download or read book U. S. Farmland Ownership, Tenure, and Transfer written by Daniel Bigelow and published by . This book was released on 2016-09-28 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: Farmland tenure shapes many farm decisions, including those related to production, conservation, and succession planning. The relatively advanced age of many farmers raises questions abut land ownership, especially how land will be transferred to the next generation of agricultural landowners and operators. This study provides a descriptive baseline analysis of land ownership and then focuses on more detailed aspects of land tenure, including non-operator landlords, rental agreements, the acquisition and transfer of land, and how decisionmaking is shared by landlords and their tenants. The report is designed to support broad discussions related to agricultural land ownership and to provide a starting point for more detailed statistical analysis. Figures and tables. This is a print on demand report.

Use-value Assessment of Farm and Open Space Lands

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Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Use-value Assessment of Farm and Open Space Lands by : Raleigh Barlowe

Download or read book Use-value Assessment of Farm and Open Space Lands written by Raleigh Barlowe and published by . This book was released on 1976 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.

Property Values Subject to Local General Property Taxation in the United States

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Publisher :
ISBN 13 :
Total Pages : 98 pages
Book Rating : 4.3/5 (2 download)

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Book Synopsis Property Values Subject to Local General Property Taxation in the United States by :

Download or read book Property Values Subject to Local General Property Taxation in the United States written by and published by . This book was released on 1980 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Property Values Subject to Local General Property Taxation in the United States, 1979

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Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Property Values Subject to Local General Property Taxation in the United States, 1979 by :

Download or read book Property Values Subject to Local General Property Taxation in the United States, 1979 written by and published by . This book was released on 1980 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

State Laws Relating to Preferential Assessment of Farmland

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Publisher :
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.:/5 (31 download)

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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:

Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns)

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ISBN 13 : 9781678085070
Total Pages : 96 pages
Book Rating : 4.0/5 (85 download)

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Book Synopsis Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns) by : Internal Revenue Service

Download or read book Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns) written by Internal Revenue Service and published by . This book was released on 2021-03-04 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards and groves. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. We refer to many of these free publications throughout this publication. See chapter 16 for information on ordering these publications. The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation by the IRS.

Drawdown

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Publisher : Penguin
ISBN 13 : 1524704652
Total Pages : 258 pages
Book Rating : 4.5/5 (247 download)

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Book Synopsis Drawdown by : Paul Hawken

Download or read book Drawdown written by Paul Hawken and published by Penguin. This book was released on 2017-04-18 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: • New York Times bestseller • The 100 most substantive solutions to reverse global warming, based on meticulous research by leading scientists and policymakers around the world “At this point in time, the Drawdown book is exactly what is needed; a credible, conservative solution-by-solution narrative that we can do it. Reading it is an effective inoculation against the widespread perception of doom that humanity cannot and will not solve the climate crisis. Reported by-effects include increased determination and a sense of grounded hope.” —Per Espen Stoknes, Author, What We Think About When We Try Not To Think About Global Warming “There’s been no real way for ordinary people to get an understanding of what they can do and what impact it can have. There remains no single, comprehensive, reliable compendium of carbon-reduction solutions across sectors. At least until now. . . . The public is hungry for this kind of practical wisdom.” —David Roberts, Vox “This is the ideal environmental sciences textbook—only it is too interesting and inspiring to be called a textbook.” —Peter Kareiva, Director of the Institute of the Environment and Sustainability, UCLA In the face of widespread fear and apathy, an international coalition of researchers, professionals, and scientists have come together to offer a set of realistic and bold solutions to climate change. One hundred techniques and practices are described here—some are well known; some you may have never heard of. They range from clean energy to educating girls in lower-income countries to land use practices that pull carbon out of the air. The solutions exist, are economically viable, and communities throughout the world are currently enacting them with skill and determination. If deployed collectively on a global scale over the next thirty years, they represent a credible path forward, not just to slow the earth’s warming but to reach drawdown, that point in time when greenhouse gases in the atmosphere peak and begin to decline. These measures promise cascading benefits to human health, security, prosperity, and well-being—giving us every reason to see this planetary crisis as an opportunity to create a just and livable world.

Differential Assessment of Farmland Near Cities

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ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Differential Assessment of Farmland Near Cities by : Peter William House

Download or read book Differential Assessment of Farmland Near Cities written by Peter William House and published by . This book was released on 1967 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Agricultural Conservation Program

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ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.:/5 (2 download)

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Book Synopsis Agricultural Conservation Program by : United States. Agricultural Stabilization and Conservation Service

Download or read book Agricultural Conservation Program written by United States. Agricultural Stabilization and Conservation Service and published by . This book was released on 1979 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Value Capture and Land Policies

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Publisher : Lincoln Inst of Land Policy
ISBN 13 : 9781558442276
Total Pages : 465 pages
Book Rating : 4.4/5 (422 download)

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Book Synopsis Value Capture and Land Policies by : Gregory K. Ingram

Download or read book Value Capture and Land Policies written by Gregory K. Ingram and published by Lincoln Inst of Land Policy. This book was released on 2012 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Attention to value capture as a source of public revenue has been increasing in the United States and internationally as some governments experience declines in revenue from traditional sources and others face rapid urban population growth and require large investments in public infrastructure. Privately funded improvements by land-owners can increase the value of their land and property. Public actions, such as investments in infrastructure, the provision of public services, and planning and land use regulation, can also affect the value of land and property. Value capture is a means to realize as public revenue some portion of that increase in value through various revenue-raising instruments. This book, based on the Lincoln Institute of Land Policy's sixth annual land policy conference in May 2011, examines the concept of value capture, its forms, and applications. The first section, on the conceptual framework and history of value capture, reviews its relationship to compensation for partial takings; the long history of value capture policies in Britain and France; and the remarkable expansion of tax increment financing in California. The second section reviews the application of particular instruments of value capture, including the conversion of rural to urban land in China, town planning schemes in India, and community benefit agreements. The third section focuses on ends instead of means and examines the use of value capture by community land trusts to provide affordable housing, the use of land development to finance transit, and the use of various fees to fund airports. The final section explores potential extensions of value capture mechanisms to tax-exempt nonprofits and to the management of state trust lands in the United States."--Publisher's website.

1992 Census of Governments

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ISBN 13 :
Total Pages : 124 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis 1992 Census of Governments by : United States. Bureau of the Census

Download or read book 1992 Census of Governments written by United States. Bureau of the Census and published by . This book was released on 1994 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: