Research

Agricultural Use-Value Property Tax Assessment: Estimation and Policy Issues

This paper provides an overview of the theory and methods used to implement use-value property tax assessment for agricultural land in the United States. After a critical review of the methods used by various states in their application of use-value statutes for agricultural land, the paper examines several policy issues related to the estimation and application of use-value assessment methods. Five state case studies are included, providing an overview of methods used in use-value assessment, and suggestions are provided regarding several ways in which use-value assessment methods need to be improved.

http://onlinelibrary.wiley.com/doi/10.1111/j.1540-5850.2012.01025.x/full

Publication Information
Article Title: Agricultural Use-Value Property Tax Assessment: Estimation and Policy Issues
Journal: Public Budgeting & Finance (2012)
32(4), 71-94
Author(s): Anderson, John E
Researcher Information
    
Anderson, John E
Anderson, John E
Baird Family Professor of Economics
Expertise:
  • International – Europe, Central Asia, China
  • Property Taxation
  • Tax Policy
  • Urban Economics
  • Public Finance
Economics
CoB 525 N
P.O. Box 880489
University of Nebraska-Lincoln
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Phone: (402) 472-1190
Fax: (402) 472-9700
janderson4@unl.edu