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Rural Property Tax Delinquency and Recession in Agriculture

Author

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  • James Conrad
  • Larry DeBoer

Abstract

Agricultural recession causes the property tax delinquency rate to increase in rural counties. The annual volume of unpaid property taxes as a percent of the tax levy is regressed on the farm debt-asset ratio, farm and nonfarm income, and the ratio of the interest rate to the delinquency penalty rate. Data from thirteen agriculturally-dependent Indiana counties are used. Increases in the debt-asset ratio and decreases in farm and nonfarm income are found to increase delinquency. Delinquency is also used as a source of capital when interest rates exceed the penalty rate.

Suggested Citation

  • James Conrad & Larry DeBoer, 1988. "Rural Property Tax Delinquency and Recession in Agriculture," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 70(3), pages 553-559.
    • Handle: RePEc:oup:ajagec:v:70:y:1988:i:3:p:553-559.
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    File URL: http://hdl.handle.net/10.2307/1241493
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    Cited by:

    1. Eric C. Davis & Ani L. Katchova, 2020. "The Impact of Bank Deregulations on Farm Financial Stress and Stability," Sustainability, MDPI, vol. 12(4), pages 1-14, February.

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