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Agriculture and the Property Tax: Theoretical Issues and Empirical Evidence

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  • Clayton, Kenneth C.
  • Milon, J. Walter

Abstract

Alternative economic theories about the incidence of agricultural property taxation are presented. The principal arguments for preferential treatment of farmland are examined in light of national and state I date about the relative burden of property taxes on agricultural producers. The paper concludes with a discussion of proposed and existing agricultural property tax reform measures.

Suggested Citation

  • Clayton, Kenneth C. & Milon, J. Walter, 1979. "Agriculture and the Property Tax: Theoretical Issues and Empirical Evidence," Staff Paper Series 239309, University of Florida, Food and Resource Economics Department.
    • Handle: RePEc:ags:uflsps:239309
    DOI: 10.22004/ag.econ.239309
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    References listed on IDEAS

    as
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    2. Thomas F. Hady, 1970. "Differential Assessment of Farmland on the Rural-Urban Fringe," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 52(1), pages 25-32.
    3. Hady, Thomas F. & Sibold, Ann Gordon, 1974. "State Programs for the Differential Assessment of Farm and Open Space Land," Agricultural Economic Reports 307503, United States Department of Agriculture, Economic Research Service.
    4. C. T. K. Ching & G. E. Frick, 1970. "Effect of Use Value Assessment on Property Tax Rates," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 52(4), pages 603-606.
    5. Conklin, Howard E. & Bryant, William R., 1974. "Agricultural Districts: A Compromise Approach to Agricultural Preservation," Staff Papers 185791, Cornell University, Department of Applied Economics and Management.
    6. Melville McMillan & Richard Carlson, 1977. "The Effects of Property Taxes and Local Public Services upon Residential Property Values in Small Wisconsin Cities," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 59(1), pages 81-87.
    7. Ching, Chauncey T.K. & Frick, George E., 1970. "Simulated Effects Of Use Value Assessment On Property Tax Rates," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 2(1), pages 1-7, December.
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    9. H. E. Conklin & W. R. Bryant, 1974. "Agricultural Districts: A Compromise Approach to Agricultural Preservation," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 56(3), pages 607-613.
    10. S. I. Schwartz & David E. Hansen & T. C. Foin, 1976. "Landowner Benefits from Use-Value Assessment under the California Land Conservation Act," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 58(2), pages 170-178.
    11. J. Herbert Snyder, 1966. "A New Program for Agricultural Land Use Stabilization: The California Land Conservation Act of 1965," Land Economics, University of Wisconsin Press, vol. 42(1), pages 29-41.
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    13. Howard E. Conklin & William G. Lesher, 1977. "Farm-Value Assessment as a Means for Reducing Premature and Excessive Agricultural Disinvestment in Urban Fringes," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 59(4), pages 755-759.
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    Keywords

    Agribusiness; Consumer/Household Economics;

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