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Evidence on Farm Use Value Assessment, Tax Shifts, and State School Aid

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  • David L. Chicoine
  • A. Donald Hendricks

Abstract

The almost universal adoption of farm use value assessments is a fundamental change in the U.S. property tax system. Evidence from the Illinois use value assessment program suggests assessment law changes codified de facto farm property tax preferences and substantially increased property tax liabilities on nonfarm real estate. An evaluation of the effects of use value assessments on state school aid under a district power equalizing formula demonstrates how costs of farm property tax preferences are exported, in part, to state taxpayers.

Suggested Citation

  • David L. Chicoine & A. Donald Hendricks, 1985. "Evidence on Farm Use Value Assessment, Tax Shifts, and State School Aid," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 67(2), pages 266-270.
    • Handle: RePEc:oup:ajagec:v:67:y:1985:i:2:p:266-270.
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    File URL: http://hdl.handle.net/10.2307/1240678
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    Cited by:

    1. Bigelow, Daniel P. & Kuethe, Todd, 2023. "The impact of preferential farmland taxation on local public finances," Regional Science and Urban Economics, Elsevier, vol. 98(C).
    2. Kalinin, Alexey V. & Sims, Katharine R.E. & Meyer, Spencer R. & Thompson, Jonathan R., 2023. "Does land conservation raise property taxes? Evidence from New England cities and towns," Journal of Environmental Economics and Management, Elsevier, vol. 119(C).
    3. Daniel P. Bigelow & Todd Kuethe, 2020. "A Tale of Two Borders: Use‐Value Assessment, Land Development, and Irrigation Investment," American Journal of Agricultural Economics, John Wiley & Sons, vol. 102(5), pages 1404-1424, October.
    4. Bigelow, Daniel P. & Kuethe, Todd H., 2020. "The impact of preferential farmland taxation on local public finances," 2020 Annual Meeting, July 26-28, Kansas City, Missouri 304291, Agricultural and Applied Economics Association.

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