Author:
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 240
Book Description
An Evaluation of Agricultural Land Preservation Programs
Author:
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 240
Book Description
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 240
Book Description
Farmland Preservation
Author: Jane Potter Gates
Publisher:
ISBN:
Category : Land use, Rural
Languages : en
Pages : 30
Book Description
Publisher:
ISBN:
Category : Land use, Rural
Languages : en
Pages : 30
Book Description
Farmland Preservation
Author: Jayne T. MacLean
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 22
Book Description
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 22
Book Description
Farmland Preservation, January 1979 - August 1993
Author: Jane Potter Gates
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 54
Book Description
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 54
Book Description
Farmland Preservation, 1979-1987
Author: Jayne T. MacLean
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 22
Book Description
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 22
Book Description
Use-value Assessment of Rural Land in the United States
Author: John Edwin Anderson
Publisher:
ISBN: 9781558442979
Category : Land value taxation
Languages : en
Pages : 0
Book Description
State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is preferential assessment of rural land under the real property tax, often called use-value assessment (UVA) or current-use assessment. This book explains and analyzes the critical questions raised by this fiscal tool for farmland preservation. Under UVA, the assessments of various parcels of land within a given state may vary tremendously from property to property. A tract that is zoned residential with access to a turnpike might be assessed at $7,865 per acre. In the very same neighborhood, though, an even larger tract of vacant land might be assessed at a mere $127 per acre, which is far below the market value. How can there be such dramatic differences in the assessment of land values within the same community or neighborhood? Has the town assessor failed to treat property owners fairly and equally, as required by state law? Not at all. Nearly all states across the country permit, and even require, local assessors to value some parcels of undeveloped land far below their fair market values for the purpose of levying local property taxes. Despite their stated purpose of preserving rural lands from urban development, UVA programs can have unintended negative consequences. One is erosion of the legal and constitutional principle of uniformity of taxation; another is shifting of the local tax burden to other property owners, perhaps in a regressive manner. Occasionally UVA programs generate political controversy and even legislative action concerning "fake farmers" who enjoy low property tax bills, but whose land might only be used to sell firewood or Christmas trees to a few friends and neighbors. This volume explains the origins, key features, impacts, and flaws of use-value assessment programs across the United States. It describes in detail the process and characteristics of UVA programs in 44 states and recommends reforms. This book serves as a road map for public officials, scholars, and journalists concerned with agricultural taxation and land use issues.
Publisher:
ISBN: 9781558442979
Category : Land value taxation
Languages : en
Pages : 0
Book Description
State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is preferential assessment of rural land under the real property tax, often called use-value assessment (UVA) or current-use assessment. This book explains and analyzes the critical questions raised by this fiscal tool for farmland preservation. Under UVA, the assessments of various parcels of land within a given state may vary tremendously from property to property. A tract that is zoned residential with access to a turnpike might be assessed at $7,865 per acre. In the very same neighborhood, though, an even larger tract of vacant land might be assessed at a mere $127 per acre, which is far below the market value. How can there be such dramatic differences in the assessment of land values within the same community or neighborhood? Has the town assessor failed to treat property owners fairly and equally, as required by state law? Not at all. Nearly all states across the country permit, and even require, local assessors to value some parcels of undeveloped land far below their fair market values for the purpose of levying local property taxes. Despite their stated purpose of preserving rural lands from urban development, UVA programs can have unintended negative consequences. One is erosion of the legal and constitutional principle of uniformity of taxation; another is shifting of the local tax burden to other property owners, perhaps in a regressive manner. Occasionally UVA programs generate political controversy and even legislative action concerning "fake farmers" who enjoy low property tax bills, but whose land might only be used to sell firewood or Christmas trees to a few friends and neighbors. This volume explains the origins, key features, impacts, and flaws of use-value assessment programs across the United States. It describes in detail the process and characteristics of UVA programs in 44 states and recommends reforms. This book serves as a road map for public officials, scholars, and journalists concerned with agricultural taxation and land use issues.
Farmland Preservation, January 1979-February 1989
Author: Jayne T. MacLean
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 26
Book Description
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 26
Book Description
Approaches to an Evaluation of the Wisconsin Farmland Preservation Program
Author:
Publisher:
ISBN:
Category : Agriculture and state
Languages : en
Pages : 484
Book Description
Publisher:
ISBN:
Category : Agriculture and state
Languages : en
Pages : 484
Book Description
Farmland Preservation, 1970-1982
Author: Henry Gilbert
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 34
Book Description
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 34
Book Description
Agricultural Land Preservation Programs in Connecticut, Massachusetts, Michigan, New Jersey, New York and Wisconsin
Author: Marc Jay Rogoff
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 18
Book Description
Publisher:
ISBN:
Category : Agricultural conservation
Languages : en
Pages : 18
Book Description