Local Government Tax and Land Use Policies in the United States: Understanding the Links

By Helen F. Ladd; Lincoln Institute of Land Policy | Go to book overview
dpolyrk were dropped from the regression because they were perfectly colinear with the corresponding polyrk indicator variable.
13.
When years for data from other censuses did not match up with the years of the Census of Agriculture, I interpolated between the available years. All dollar values are converted to 1982 dollars using the Consumer Price Index. The market value of farmland and buildings was determined by asking the operators their estimates of those values. The value of farm products sold may include wood products not covered by use-value programmes.
14.
The model includes the log of the variables, so that the regression coefficients can be interpreted as partial elasticities. A percentage change in the explanatory variable will result in an ai absolute change in the dependent variable.
15.
Anecdotal evidence suggests that some formulae states use to determine use-value can lead to lower assessments even in the absence of development pressure.

REFERENCES

Aiken, J. D. ( 1989), "State farmland preferential assessment statutes", Technical Report: University of Nebraska-Lincoln.

Anderson, John E. ( 1986), "Property taxes and the timing of urban land development", Regional Science and Urban Economics, 16, 483-92.

Anderson, John E. ( 1993), "Use-value property tax assessment:"effects on land development, Land Economics, 69 ( 3), 263-9.

Barlowe, R., J. Ahl and G. Bachman ( 1973), "Use-value legislation in the United States", Land Economics, May, 206-12.

Barrows, R. and K. Bonderud ( 1988), "The distributions of tax relief under farm circuit-breakers:"some empirical evidence, Land Economics, 64 ( 1), 15-27.

Chicoine, D. L. and J. T. Scott ( 1983), "Agricultural use-valuation using farm level data", Property Tax Journal, 2, 1-12.

Conklin, H. E. and W. G. Lesher ( 1977), "Farm value assessment as a means of reducing premature and excessive agricultural disinvestment in urban fringes", American Journal of Agricultural Economics, 59, November, 755-9.

Dunford, R. W. ( 1980), "A survey of property tax relief programs for the retention of agricultural and open space lands", Gonzaga Law Review, Spokane, WA: School of Law, Gonzaga University, 15, 675-99.

Ferguson, J. T. ( 1988), "Evaluating the effectiveness of use-value programs", Property Tax Journal, 7, 157-65.

Gardner, B. D. ( 1977), "The economics of agricultural land preservation", American Journal of Agricultural Economics, December, 1027-36.

Gloudemans, R. J. ( 1974), Use-Value Farmland Assessments:Theory, Practice, and Impact, Chicago: International Association of Assessing Officers.

Gold, S. D. ( 1979), Property Tax Relief, Lexington, MA: D.C. Heath and Company.

Hall G. E. and C. M. Slater (eds) ( 1993), 1993 County and City Extra, Annual Metro, City and County Data Book, second edition, Bernan Press, Lanham, Maryland.

Hansen, D. and S. Schwartz ( 1975), "Land owner behavior at the rural urban fringe in response to preferential tax treatment", Land Economics, 51, 341-54.

Hansen, D. and S. Schwartz ( 1976), "Prime land preservation:"the California Land Conservation Act, Journal of Soil and Water Conservation, 31 ( 5), 198-203.

Heimlich, R. E., M. Vesterby and K. Krupa ( 1991), "Urbanizing farmland:"dynamics of land use change in fast-growth counties, Economic Research Service, US Department of Agriculture, Agricultural Information Bulletin No. 629, August.

Hsiao, C. ( 1986), Analysis of Panel Data, Econometric Society Monographs No. 11, Cambridge, New York and Melbourne: Cambridge University Press.

-159-

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Local Government Tax and Land Use Policies in the United States: Understanding the Links
Table of contents

Table of contents

  • Title Page iii
  • Contents v
  • Figures vii
  • Tables viii
  • List of Contributors x
  • Acknowledgements xiii
  • Lincoln Institute of Land Policy xiv
  • 1. Introduction 1
  • Notes 21
  • References 21
  • Part I - Interactions Between Tax and Land Policies 23
  • 2. Theoretical Controversies: Land and Property Taxation 25
  • Notes 38
  • References 39
  • Notes 48
  • References 48
  • References 53
  • 3. Land Use Regulation as a Fiscal Tool 55
  • Notes 72
  • References 72
  • Notes 80
  • References 81
  • 4. Effects of Taxes on Economic Activity 82
  • Notes 99
  • References 99
  • Notes 107
  • Notes 115
  • 5. Tax Policies to Promote Economic Development 116
  • Notes 128
  • References 129
  • Part II - Tax Policy as a Land Use Tool 131
  • 6. the Pittsburgh Experience with Land- Value Taxation 133
  • Notes 141
  • References 142
  • 7. Property Tax Treatment of Farmland: Does Tax Relief Delay Land Development? 144
  • Notes 157
  • References 159
  • 8. Incentives, Firm Location Decisions and Regional Economic Performance 168
  • Notes 180
  • References 180
  • 9. Tax Increment Financing as a Tool of Redevelopment 182
  • Notes 196
  • References 197
  • Part III - Fiscal and Distributional Impacts 199
  • 10. Fiscal Impacts of Business Development in the Chicago Suburbs 201
  • Notes 212
  • References 214
  • Appendix 215
  • 11. Who Pays Development Fees? 218
  • Notes 231
  • References 233
  • 12. Regional Tax Base Sharing: the Twin Cities Experience 234
  • Notes 251
  • References 253
  • Index 255
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