Author: Lawrence A. Leonard
Publisher:
ISBN:
Category : Farms
Languages : en
Pages : 24
Book Description
Assessment of Farm Real Estate in the United States
Author: Lawrence A. Leonard
Publisher:
ISBN:
Category : Farms
Languages : en
Pages : 24
Book Description
Publisher:
ISBN:
Category : Farms
Languages : en
Pages : 24
Book Description
U. S. Farmland Ownership, Tenure, and Transfer
Author: Daniel Bigelow
Publisher:
ISBN: 9781457863486
Category :
Languages : en
Pages : 53
Book Description
Farmland tenure shapes many farm decisions, including those related to production, conservation, and succession planning. The relatively advanced age of many farmers raises questions abut land ownership, especially how land will be transferred to the next generation of agricultural landowners and operators. This study provides a descriptive baseline analysis of land ownership and then focuses on more detailed aspects of land tenure, including non-operator landlords, rental agreements, the acquisition and transfer of land, and how decisionmaking is shared by landlords and their tenants. The report is designed to support broad discussions related to agricultural land ownership and to provide a starting point for more detailed statistical analysis. Figures and tables. This is a print on demand report.
Publisher:
ISBN: 9781457863486
Category :
Languages : en
Pages : 53
Book Description
Farmland tenure shapes many farm decisions, including those related to production, conservation, and succession planning. The relatively advanced age of many farmers raises questions abut land ownership, especially how land will be transferred to the next generation of agricultural landowners and operators. This study provides a descriptive baseline analysis of land ownership and then focuses on more detailed aspects of land tenure, including non-operator landlords, rental agreements, the acquisition and transfer of land, and how decisionmaking is shared by landlords and their tenants. The report is designed to support broad discussions related to agricultural land ownership and to provide a starting point for more detailed statistical analysis. Figures and tables. This is a print on demand report.
Farm Real Estate Taxes
Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 294
Book Description
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 294
Book Description
Real Estate Assessments in the United States
Author: United States. Bureau of the Census
Publisher:
ISBN:
Category : Real property tax
Languages : en
Pages : 18
Book Description
Publisher:
ISBN:
Category : Real property tax
Languages : en
Pages : 18
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.
ARS.
Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 28
Book Description
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 28
Book Description
Property Tax Administration and Assessment Practices in Montana
Author: United States. Congress. Senate. Committee on Government Operations. Subcommittee on Intergovernmental Relations
Publisher:
ISBN:
Category : Property tax
Languages : en
Pages : 48
Book Description
Publisher:
ISBN:
Category : Property tax
Languages : en
Pages : 48
Book Description
Property Tax Administration and Assessment Practices in Montana
Author: United States. Congress. Senate. Government Operations
Publisher:
ISBN:
Category :
Languages : en
Pages : 48
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 48
Book Description
Agricultural Economics Bibliography
Author: United States. Bureau of Agricultural Economics. Library
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 798
Book Description
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 798
Book Description
Farm Real Estate Assessment Practices in Michigan
Author: Wilbur Olin Hedrick
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 78
Book Description
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 78
Book Description