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PROBLEM ANALYSIS 2 Other Preferential Farmland Assessment
The Case for UseValue Farmland Assessments
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acreage agricul agricultural tax base applicable assessed at use-value assessed farmland assessed value assessment legislation Assessment of Farmland assessment ratios assessor average British Columbia Bureau California capitalization rate Census central city current use-value deferred tax Department of Agriculture difference between farm Differential Assessment Economic Research Service effective tax rate Estate Taxes estimated factors farm income farm real estate farm value farmland values Figure forest lands gross income Hawaii IAAO Illinois impact increase Iowa Jersey Land Economics landowner Maryland ment minimum nonfarm open space lands Oregon overall tax base owner parcel participating lands percent percentage population population density preferential assessment Prince Edward Island Property Tax provinces Real Estate Taxes reduced requirements rollback tax rural Saskatchewan sessment South Dakota state/province Statistics Canada Table taxable Taxation tion tural U.S. Department U.S. Government Printing urban areas urban fringe use-value assessment program use-value farmland assessment Utah Virginia Washington zoned