Taxing and Untaxing Land: Current Use Assessment of Farmland

Posted: 3 Sep 2005

Abstract

The author says that taxing farmland at current-use value is not enough to preserve farmland. The perceived unfairness of taxing land on the basis of its most profitable use is a complaint against all market-value assessment, not just that of agricultural land, she says.

Suggested Citation

Youngman, Joan M., Taxing and Untaxing Land: Current Use Assessment of Farmland. State Tax Notes, Vol. 37, No. 10, September 5, 2005, Available at SSRN: https://ssrn.com/abstract=797367

Joan M. Youngman (Contact Author)

Lincoln Institute of Land Policy ( email )

113 Brattle Street
Cambridge, MA 02138-3400
United States

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