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Institutional Environmnet: Property Tax Assessment Policy and Farm Property Tax Liability

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  • Elliott, Matthew S.
  • Elliott, Lisa M.
  • Janssen, Larry

Abstract

This study determines factors to agricultural effective property tax rates for the North Central region. Secondly, we measure the effect to use-value assessment policies on non-ag revenue sources across the region. The purpose is to inform the policy debate of use-value assessment policies and the distributional impacts.

Suggested Citation

  • Elliott, Matthew S. & Elliott, Lisa M. & Janssen, Larry, 2015. "Institutional Environmnet: Property Tax Assessment Policy and Farm Property Tax Liability," 2015 AAEA & WAEA Joint Annual Meeting, July 26-28, San Francisco, California 205718, Agricultural and Applied Economics Association.
    • Handle: RePEc:ags:aaea15:205718
    DOI: 10.22004/ag.econ.205718
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    References listed on IDEAS

    as
    1. Craig Brett & Joris Pinkse, 2000. "The determinants of municipal tax rates in British Columbia," Canadian Journal of Economics, Canadian Economics Association, vol. 33(3), pages 695-714, August.
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