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State Programs for the Differential Assessment of Farm and Open Space Land

Author

Listed:
  • Hady, Thomas F.
  • Sibold, Ann Gordon

Abstract

Differential assessment laws are now in use in 31 States. Deferred tax laws are most common; some States use preferential assessment laws or restrictive agreements. These laws typically are instituted for one of two reasons: to reduce what are perceived as inequities in the application of property tax to farms, or to influence land use. These reasons are discussed in the bulletin and summaries of individual State laws are provided.

Suggested Citation

  • 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.
    • Handle: RePEc:ags:uerser:307503
    DOI: 10.22004/ag.econ.307503
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    Citations

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    Cited by:

    1. Stam, Jerome M. & Sibold, Ann Gordon, 1977. "Agriculture and the Property Tax: A Forward Look Based on a Historical Perspective," Agricultural Economic Reports 307674, United States Department of Agriculture, Economic Research Service.
    2. White, Fred C. & Miller, Bill R. & Logan, Charles A., 1975. "An Agricultural Value Tax As An Alternative To Land Use Tax Or Market Value Tax On Land," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 7(1), pages 1-7, July.
    3. Snyder, Robert W., 1976. "Agricultural Land Use Policy: Some Perspectives And Observations," Staff Papers 13550, University of Minnesota, Department of Applied Economics.
    4. Bills, Nelson L., 2007. "Fifty Years of Farmland Protection Legislation in the Northeast: Persistent Issues and Emergent Research Opportunities," Agricultural and Resource Economics Review, Northeastern Agricultural and Resource Economics Association, vol. 36(2), pages 1-9, October.
    5. White, Fred C., 1978. "Impact Of Substituting The Transactions Tax For The Farm Real Estate Tax," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 10(2), pages 1-6, December.
    6. Bigelow, Daniel P. & Kuethe, Todd, 2023. "The impact of preferential farmland taxation on local public finances," Regional Science and Urban Economics, Elsevier, vol. 98(C).
    7. Anderson, John E. & Giertz, Seth H. & Shimul, Shafiun N., 2022. "Reducing property taxes for agriculture: Diffusion of use-value assessment policy across the United States," Land Use Policy, Elsevier, vol. 120(C).
    8. 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.
    9. Daugherty, Arthur B., 1978. "Open Space Preservation: Federal Tax Policies Encouraging Donation Of Conservation Easements," Economics Statistics and Cooperative Services (ESCS) Reports 279721, United States Department of Agriculture, Economic Research Service.
    10. Gustafson, Gregory C., 1977. "Land-Use Policy and Farmland Retention: The United States' Experience," Miscellaneous Publications 329531, United States Department of Agriculture, Economic Research Service.
    11. Richard Goodenough, 1978. "An Approach to Land-use Control: the California Land Conservation Act," Urban Studies, Urban Studies Journal Limited, vol. 15(3), pages 289-297, October.
    12. Rod Ziemer & Fred White & Ivery Clifton, 1981. "An analysis of factors affecting differential assessment legislation," Public Choice, Springer, vol. 36(1), pages 43-52, January.
    13. Long, Burl F. & Infanger, Craig L. & Danielson, Leon E., 1977. "Land Use Planning And Policy In The South," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 9(1), pages 1-9, July.
    14. Pasour Jr., E.C. & Danielson, Leon E., 1975. "Agricultural Use-Value Taxation In North Carolina, 1974 And 1975," Department of Economics and Business - Archive 259541, North Carolina State University, Department of Economics.
    15. Syed Shurid Khan & Shawn Arita & Richard Howitt & PingSun Leung, 2022. "Evaluating change in property tax regime on noncommercial food production using a modified positive mathematical programming model," SN Business & Economics, Springer, vol. 2(9), pages 1-20, September.

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