Property Tax Inequities on Ranch and Farm Properties
Previous studies have investigated residential real property tax inequity; however, little work exists regarding inequity in agricultural property taxation. This may result from agricultural land in most states being taxed based on differential assessment. In Wyoming, agricultural land is assessed on productive value, even though some lands sell for considerably more than productive value. Due to the presence of nonproductive features, these farms or ranches receive substantial tax subsidies. This study investigates horizontal, vertical, and market property tax inequity found on agricultural land in Wyoming. Through hedonic modeling, it is found that considerable agricultural property tax inequity exists.
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