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Differential Assessment of Farmland Near Cities… Experience in Maryland Through 1965

Author

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  • House, Peter W.

Abstract

Excerpts from the report Preface: One of the continuing responsibilities of the Department of Agriculture, as stated in the law which established the Department, is "...to acquire and diffuse among the people of the United States useful information on subjects connected with agriculture in the most common and comprehensive sense of that word...." Studies of farm real estate taxation have been carried on in the Department for many years, and farm real estate taxes are an integral part of the parity formula enacted by Congress. Since the introduction of differential assessment of farmland in Maryland in 1956, citizens and officials of many other States have shown interest in this type of legislation, and roughly one-fourth of the States have adopted such laws. The U.S. Department of Agriculture receives many requests for information on this subject; this study was initiated in response to these requests for information. Specifically, this study is designed to provide estimates of the number of acres affected by the Maryland program and the costs of the program. No attempt has been made to assess the benefits of the law, nor to determine how the benefits are distributed among various classes of citizens.

Suggested Citation

  • House, Peter W., 1967. "Differential Assessment of Farmland Near Cities… Experience in Maryland Through 1965," Miscellaneous Publications 321775, United States Department of Agriculture, Economic Research Service.
    • Handle: RePEc:ags:uersmp:321775
    DOI: 10.22004/ag.econ.321775
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