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Use-Value Property Tax Assessment: Effects on Land Development


  • John E. Anderson


In this paper I provide a theoretical analysis of the effects of use-value property assessment on land development decisions and subsequent land use. First, use-valuation assessment is incorporated in an optimal timing model. Then the effects of that assessment method on the timing of development are investigated through comparative static analysis. Implications of the irreversible nature of development are considered. The paper concludes with policy considerations.

Suggested Citation

  • John E. Anderson, 1993. "Use-Value Property Tax Assessment: Effects on Land Development," Land Economics, University of Wisconsin Press, vol. 69(3), pages 263-269.
  • Handle: RePEc:uwp:landec:v:69:y:1993:i:3:p:263-269

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    References listed on IDEAS

    1. M J Hagey & E J Malecki, 1986. "Linkages in High Technology Industries: A Florida Case Study," Environment and Planning A, , vol. 18(11), pages 1477-1498, November.
    2. McDonald, John F & Moffitt, Robert A, 1980. "The Uses of Tobit Analysis," The Review of Economics and Statistics, MIT Press, vol. 62(2), pages 318-321, May.
    3. M J Hagey & E J Malecki, 1986. "Linkages in high technology industries: a Florida case study," Environment and Planning A, Pion Ltd, London, vol. 18(11), pages 1477-1498, November.
    4. James P. Miller & Herman Bluestone, 1988. "Prospects for Service Sector Employment Growth in Non-Metropolitan America," The Review of Regional Studies, Southern Regional Science Association, vol. 18(1), pages 28-41, Winter.
    5. Raymond Vernon, 1966. "International Investment and International Trade in the Product Cycle," The Quarterly Journal of Economics, Oxford University Press, vol. 80(2), pages 190-207.
    6. P N O'Farrell & B O'Loughlin, 1981. "New Industry Input Linkages in Ireland: An Econometric Analysis," Environment and Planning A, , vol. 13(3), pages 285-308, March.
    7. James P. Miller, 1989. "The Product Cycle and High Technology Industry in Nonmetropolitan Areas, 1976-1980," The Review of Regional Studies, Southern Regional Science Association, vol. 19(1), pages 1-12, Winter.
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    Cited by:

    1. John Anderson, 2005. "Taxes and Fees as Forms of Land Use Regulation," The Journal of Real Estate Finance and Economics, Springer, vol. 31(4), pages 413-427, December.
    2. Simpson, R. David, 2002. "Tax Rules, Land Development, and Open Space," Discussion Papers dp-02-61, Resources For the Future.
    3. Anderson, John E. & Griffing, Marlon F., 2000. "Use-Value Assessment Tax Expenditures in Urban Areas," Journal of Urban Economics, Elsevier, vol. 48(3), pages 443-452, November.
    4. Richard M. Bird & Enid Slack, 2006. "The Role of the Property Tax in Financing Rural Local Governments in Developing Countries," International Tax Program Papers 0608, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
    5. Colyer, Dale, 1998. "Farmland Preservation Programs," Conference Papers 19102, West Virginia University, Department of Agricultural Resource Economics.
    6. Ming-Cheng WU & I-Cheng LIN & Yi-Ting HUANG & Chang-Rong, 2015. "Forecasting Prices Of Presale Houses: A Real Option Approach," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 143-158, March.
    7. John Deskins & William Fox, 2008. "Measuring Behavioral Responses to the Property Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0816, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    8. Johnston, Robert J., 2003. "Farmland Preservation and Differential Taxation: Evaluating Optimal Policy Under Conditions of Uncertainty," Agricultural and Resource Economics Review, Northeastern Agricultural and Resource Economics Association, vol. 32(2), October.
    9. Jyh-Bang Jou & Tan Lee, 2008. "Neutral Property Taxation Under Uncertainty," The Journal of Real Estate Finance and Economics, Springer, vol. 37(3), pages 211-231, October.
    10. Tracy Stobbe & Geerte Cotteleer & G. Cornelis van Kooten, 2008. "Hobby Farms and Protection of Farmland in British Columbia," Working Papers 2008-01, University of Victoria, Department of Economics, Resource Economics and Policy Analysis Research Group.

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