Farm Land Assessment Practices in the United States

Farm Land Assessment Practices in the United States PDF Author: International Association of Assessing Officers
Publisher:
ISBN:
Category : Farms
Languages : en
Pages : 28

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Book Description

Farm Land Assessment Practices in the United States

Farm Land Assessment Practices in the United States PDF Author: International Association of Assessing Officers
Publisher:
ISBN:
Category : Farms
Languages : en
Pages : 28

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Book Description


Farm Land Assessment Practices in the United States

Farm Land Assessment Practices in the United States PDF Author:
Publisher:
ISBN:
Category : Farms
Languages : en
Pages : 21

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Book Description


Farm Land Assessment Practices in the United States

Farm Land Assessment Practices in the United States PDF Author: International Association of Assessing Officers
Publisher:
ISBN:
Category : Farms
Languages : en
Pages : 14

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Book Description


Use-value Farmland Assessments

Use-value Farmland Assessments PDF Author: Robert J. Gloudemans
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 86

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National Agricultural Land Evaluation and Site Assessment Handbook 310-VI, Issue 1

National Agricultural Land Evaluation and Site Assessment Handbook 310-VI, Issue 1 PDF Author: United States. Soil Conservation Service
Publisher:
ISBN:
Category : Land capability for agriculture
Languages : en
Pages : 136

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Assessment of Farm Real Estate in the United States

Assessment of Farm Real Estate in the United States PDF Author: Lawrence A. Leonard
Publisher:
ISBN:
Category : Farms
Languages : en
Pages : 24

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Use-value Assessment of Rural Land in the United States

Use-value Assessment of Rural Land in the United States PDF Author: John Edwin Anderson
Publisher:
ISBN: 9781558442979
Category : Land value taxation
Languages : en
Pages : 0

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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.

Improving Farm Property Assessments

Improving Farm Property Assessments PDF Author: William Paul Walker
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 40

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Book Description


Some Problems in Assessing Farmland in Rural Urban Fringe

Some Problems in Assessing Farmland in Rural Urban Fringe PDF Author: Frederick D. Stocker
Publisher:
ISBN:
Category : Agriculture and state
Languages : en
Pages : 14

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Book Description


Land Ownership And Taxation In American Agriculture

Land Ownership And Taxation In American Agriculture PDF Author: Gene Wunderlich
Publisher: Routledge
ISBN: 0429695713
Category : Social Science
Languages : en
Pages : 292

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Book Description
This book examines the foundations of the system for owning and taxing agricultural land in the United States. It considers the conditions of land policy at several levels of government and questions some of the historical views of progress.