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

Thomas F. Hady and Ann Gordon Sibold

No 307503, Agricultural Economic Reports from United States Department of Agriculture, Economic Research Service

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.

Keywords: Agricultural and Food Policy; Community/Rural/Urban Development; Land Economics/Use (search for similar items in EconPapers)
Pages: 71
Date: 1974-04
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Citations: View citations in EconPapers (15)

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Persistent link: https://EconPapers.repec.org/RePEc:ags:uerser:307503

DOI: 10.22004/ag.econ.307503

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