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Evaluation of Farmland Use-Value Assessment in New York

Published online by Cambridge University Press:  10 May 2017

Richard N. Boisvert ,
Nelson L. Bills  and
Robert Solomon
Richard N. Boisvert
Affiliation:
Department of Agricultural Economics, Cornell University
Nelson L. Bills
Affiliation:
ESCS-USDA Stationed at Cornell University
Robert Solomon
Affiliation:
Agricultural Economics, Cornell University
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Abstract

This paper examines agricultural use-value legislation in light of statewide reassessment in New York. Historically, farm real estate has been underassessed relative to other classes of property. Thus, statewide reassessment at full value would significantly increase farmland property taxes. These increases could be more than offset by widespread application of use-value assessment. In 1979, the tax reductions, when compared with full-value assessment, would be about $8 per acre. The tax bases of some rural communities may be reduced significantly by use-value assessment.

Type
Research Article
Information
Journal of the Northeastern Agricultural Economics Council , Volume 9 , Issue 1 , April 1980 , pp. 17 - 22
Copyright
Copyright © Northeastern Agricultural and Resource Economics Association 

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