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The Capitalization of Real Property Taxes Levied on Farm Real Estate

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  • E. C. Pasour

Abstract

The capitalization of changes in property taxes levied on farm real estate is investigated. The per acre value of farm real estate in the United States is estimated as a function of the effective tax rate and as a function of three categories of independent variables which are related to agricultural productivity, farm size, and urban influence in a cross-section study. The effect of anticipated appreciation in farm real estate values is explored in estimating the extent of capitalization. The results of the study are consistent with the hypothesis that changes in property taxes are largely capitalized into farm property values.

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  • E. C. Pasour, 1975. "The Capitalization of Real Property Taxes Levied on Farm Real Estate," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 57(4), pages 539-548.
    • Handle: RePEc:oup:ajagec:v:57:y:1975:i:4:p:539-548.
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    File URL: http://hdl.handle.net/10.2307/1238871
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    Cited by:

    1. Kathryn Anderson & Diana Weinhold, 2005. "Do Conservation Easements Reduce Land Prices? The Case of South Central Wisconsin," Urban/Regional 0506001, University Library of Munich, Germany.
    2. Nieuwoudt, W. L., 1986. "The Competitive Position Of South African Agriculture: An Analysis Of Supply And Demand," Agrekon, Agricultural Economics Association of South Africa (AEASA), vol. 25(3), October.
    3. Sandrey, Ronald A. & Arthur, Louise M. & Oliveira, Ronald A. & Wilson, W. Robert, 1982. "Determinants Of Oregon Farmland Values: A Pooled Cross-Sectional, Time Series Analysis," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 7(2), pages 1-10, December.
    4. Robert Dinterman & Ani L Katchova, 2020. "Property Tax Incidence on Cropland Cash Rent," Applied Economic Perspectives and Policy, John Wiley & Sons, vol. 42(4), pages 739-758, December.
    5. Pederson, Glenn D. & Coon, Randal C., 1981. "Estimation of Farmland Values for Assessment and Property Taxation in North Dakota," Agricultural Economics Reports 23452, North Dakota State University, Department of Agribusiness and Applied Economics.
    6. Burge, Gregory S. & Piper, Brian, 2012. "Strategic Fiscal Interdependence: County and Municipal Adoptions of Local Option Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 387-415, June.
    7. Davis, Neal & Hanson, Gregory D. & Kinnucan, Henry, 1986. "Taxation And Agriculture: An Annotated Bibliography Of Selected Journals," Staff Reports 277841, United States Department of Agriculture, Economic Research Service.
    8. van Schalkwyk, H. D. & van Rooyen, C. J. & Jooste, A., 1994. "Possible Effects Of An Agricultural Land Tax In South Africa," Agrekon, Agricultural Economics Association of South Africa (AEASA), vol. 33(4), December.
    9. Nickerson, Cynthia J. & Lynch, Lori, 1998. "Capitalization Of Farmland Preservation Programs Into Farmland Prices," 1998 Annual meeting, August 2-5, Salt Lake City, UT 20877, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    10. Wunderlich, Gene, 1978. "Facts about U.S. Landownership," Agricultural Information Bulletins 309231, United States Department of Agriculture, Economic Research Service.

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