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Land Development and Current Use Assessment: A Theoretical Note

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  • England, Richard W.
  • Mohr, Robert D.

Abstract

This paper jointly models a landowner's decision to develop a parcel and the option to enroll that parcel in a current use assessment program. The analytical results highlight different factors that influence the effectiveness of a current use program in delaying development. The results also underscore the difficulty a local government might have in influencing the behavior of the landowner. Except for altering eligibility rules, a local government employing current use assessment has but two policy tools: a penalty for development and the property tax rate.

Suggested Citation

  • England, Richard W. & Mohr, Robert D., 2003. "Land Development and Current Use Assessment: A Theoretical Note," Agricultural and Resource Economics Review, Cambridge University Press, vol. 32(1), pages 46-52, April.
    • Handle: RePEc:cup:agrerw:v:32:y:2003:i:01:p:46-52_00
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    1. Chhetri, Sagar Godar & Li, Yanshu & Hepinstall-Cymerman, Jeffery & Siry, Jacek & Gordon, Jason, 2024. "Factors influencing forestland enrollment in Georgia's preferential property tax programs," Forest Policy and Economics, Elsevier, vol. 160(C).

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