Author: California. Legislature. Joint Legislative Budget Committee. Legislative AnalystPublisher:
ISBN:
Category : Land value taxation
Languages : en
Pages : 80
Book Description
Report on Open Space Taxation
Author: California. Legislature. Joint Legislative Budget Committee. Legislative AnalystPublisher:
ISBN:
Category : Land value taxation
Languages : en
Pages : 80
Book Description
Untaxing Open Space
Author: Regional Science Research InstitutePublisher:
ISBN:
Category : Farms
Languages : en
Pages : 420
Book Description
Open Space Land, Planning and Taxation
Author: Urban Land InstitutePublisher:
ISBN:
Category : Regional planning
Languages : en
Pages : 72
Book Description
An Overview of the Open Space Taxation Act in Washington
Author: Richard W. DunfordPublisher:
ISBN:
Category : Open spaces
Languages : en
Pages : 13
Book Description
A Good Tax
Author: Joan YoungmanPublisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Preferential Assessment of Agriculture and Open-space Lands
Author: California. Assembly Task Force on the Preferential Assessment of PropertyPublisher:
ISBN:
Category : Land use
Languages : en
Pages : 122
Book Description
Open Space Current Use Tax Appraisal Guidelines for Farm and Agricultural Lands, Under Provisions of Chap. 84.34 RCW
Author: Pierce County (Wash.). Open Space Advisory CommitteePublisher:
ISBN:
Category : Open spaces
Languages : en
Pages : 14
Book Description
Use-value Assessment of Rural Land in the United States
Author: John Edwin AndersonPublisher:
ISBN: 9781558442979
Category : Land value taxation
Languages : en
Pages : 0
Book Description
State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is preferential assessment of rural land under the real property tax, often called use-value assessment (UVA) or current-use assessment. This book explains and analyzes the critical questions raised by this fiscal tool for farmland preservation. Under UVA, the assessments of various parcels of land within a given state may vary tremendously from property to property. A tract that is zoned residential with access to a turnpike might be assessed at $7,865 per acre. In the very same neighborhood, though, an even larger tract of vacant land might be assessed at a mere $127 per acre, which is far below the market value. How can there be such dramatic differences in the assessment of land values within the same community or neighborhood? Has the town assessor failed to treat property owners fairly and equally, as required by state law? Not at all. Nearly all states across the country permit, and even require, local assessors to value some parcels of undeveloped land far below their fair market values for the purpose of levying local property taxes. Despite their stated purpose of preserving rural lands from urban development, UVA programs can have unintended negative consequences. One is erosion of the legal and constitutional principle of uniformity of taxation; another is shifting of the local tax burden to other property owners, perhaps in a regressive manner. Occasionally UVA programs generate political controversy and even legislative action concerning "fake farmers" who enjoy low property tax bills, but whose land might only be used to sell firewood or Christmas trees to a few friends and neighbors. This volume explains the origins, key features, impacts, and flaws of use-value assessment programs across the United States. It describes in detail the process and characteristics of UVA programs in 44 states and recommends reforms. This book serves as a road map for public officials, scholars, and journalists concerned with agricultural taxation and land use issues.
Open Space Land Planning and Taxation
Author: Urban Land InstitutePublisher:
ISBN:
Category : Land use
Languages : en
Pages : 68
Book Description
Property Tax Relief Kit for Conserving Open Space
Author: American Property Tax InstitutePublisher:
ISBN: 9780983469759
Category :
Languages : en
Pages : 14
Book Description
This booklet was written to help Washington property tax payers who own open space land as small as one acre to reduce their annual property taxes. The booklet explains the complex rules of the program,provides application form, county assessor phone numbers, gives tax impact of adding or removing land from the program.