Download or read book The Impact of Special Use Assessment on Land Use and Income Distribution written by Rosalyn Proffitt Shirack and published by . This book was released on 1978 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impact of Oregon's Special Use Assessment (SUA) program was analyzed in relation to farmland values in six regions. Data for the study were obtained from the Oregon Landownership Survey. Data were based on 1975 assessment and ownership characteristics. Farmland value per acre, including improvements, was believed to be influenced by the following factors: special use assessment, gross farm income, population growth rate, income of owner, occupation of owner, distance to the nearest urban area, size of tract, and improvements value. Ordinary least squares was used to test the impact of these factors on farmland value per acre. Tax savings, if any, resulting from SUA were expected to be capitalized into higher farmland values. Study results indicate that SUA did increase farmland values in four of the six regions. In the Coastal region, SUA on unzoned farmland increased values by $932 per acre. In the Valley region, SUA on exclusive farm use (EFU) zoned and unzoned farmland increased values by $977 and $1721 per acre, respectively. SUA increased unzoned farmland values by $1226 per acre in the Southwestern region but had no significant impact on zoned farmland. The value of zoned and unzoned farmland in the Northcentral region was increased by $453 and $865 per acre, respectively. SUA did not have a significant impact on zoned or unzoned farmland values in the Southcentral or Eastern regions. Therefore, it is assumed SUA does not provide tax relief in these regions. This result may be due to the large agricultural tax base in these regions. A large portion of the tax base is reduced by SUA, which necessitates an increase in the tax rate to maintain the same level of county revenues. Therefore, little if any tax relief is realized by the participating farmland owners. The restrictive effect of EFU zoning was expected to offset tax benefits resulting from SUA. As indicated above, there was a difference in the impact of SUA on EFU zoned as compared to unzoned land in the Valley, Southwestern, and Northcentral regions. The impact on zoned land was consistently smaller than on unzoned land in all regions (except the Southcentral where both were not significant). Most of the other variables in the model had the expected signs. Those that did not were not significantly different from zero (except for the distance variable in the Valley region which was explained after closer analysis). Tax savings and the resulting increases in farmland values represent a redistribution of income from nonparticipants to participants in the SUA program. In order to determine who was benefiting from SUA, participants were compared to nonparticipants on a number of ownership characteristics. Participants and nonparticipants did not differ on all characteristics in all regions. However, where there were differences, participants were more likely to be residents, farmers, own land further from urban areas, not have plans to sell their land, own larger acreages, and be in higher income and net worth classes compared to nonparticipants. The tax saving resulting from SUA may be sufficient to prevent a farmer from being forced out of farming. However, the program is not designed to prevent farmland conversion if the owner desires to change use. A circuit-breaker tax program for farmers and EFU zoning merit closer attention as possible alternatives of providing tax relief and farmland preservation.
Download or read book Environmental and Economic Impact of Agricultural Land Use Conversion written by Fred C. White and published by . This book was released on 1980 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economic Incentives for Land Use Control written by Frederick H. Rueter and published by . This book was released on 1977 with total page 748 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book O S U Theses and Dissertations 1978 1982 written by Oregon State University and published by . This book was released on 1983 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accessibility Land Use and Transport written by Karst Geurs and published by Eburon Uitgeverij B.V.. This book was released on 2006 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can accessibility be defined? How useful are different accessibility approaches in evaluating land-use and transport policy strategies? How can the economic benefits associated with accessibility changes be measured? What are the accessibility benefits of having a public transport service available as a transport option for unexpected future use? How can the land-use, transport and accessibility impacts of Dutch compact urbanisation policies implemented in the last decades be measured? The research presented in this thesis seeks to answer these and related questions. Results suggest that current practices in evaluating accessibility in the Netherlands can be improved using geographical accessibility measures within an integrated land-use/transport perspective. Another major outcome is formed by the possible significant benefits associated with option use of public transport services in addition to use and non-use benefits traditionally included in transport policy appraisal. Residents in the service area of regional railway links seemed to be willing to pay significant amounts for the continued availability of the railway links for unexpected future use. Dutch compact urbanisation policies were also shown to have contributed to the land-use and transport-related intentions of the Dutch national government. Without compact urban development urban sprawl would likely have been greater, resulting in greater car use and related environmental impacts, higher congestion and lower accessibility levels, along with stronger fragmentation of wildlife habitats.
Download or read book Zoning Rules written by William A. Fischel and published by . This book was released on 2015 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Zoning has for a century enabled cities to chart their own course. It is a useful and popular institution, enabling homeowners to protect their main investment and provide safe neighborhoods. As home values have soared in recent years, however, this protection has accelerated to the degree that new housing development has become unreasonably difficult and costly. The widespread Not In My Backyard (NIMBY) syndrome is driven by voters’ excessive concern about their home values and creates barriers to growth that reach beyond individual communities. The barriers contribute to suburban sprawl, entrench income and racial segregation, retard regional immigration to the most productive cities, add to national wealth inequality, and slow the growth of the American economy. Some state, federal, and judicial interventions to control local zoning have done more harm than good. More effective approaches would moderate voters’ demand for local-land use regulation—by, for example, curtailing federal tax subsidies to owner-occupied housing"--Publisher's description.
Download or read book Use value Farmland Assessments written by Robert J. Gloudemans and published by . This book was released on 1974 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessing the Theory and Practice of Land Value Taxation written by Richard F. Dye and published by Lincoln Inst of Land Policy. This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.
Download or read book Estimating the Economic Effects of Changes in Land Use written by and published by . This book was released on 1978 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Land Ownership And Taxation In American Agriculture written by Gene Wunderlich and published by Routledge. This book was released on 2019-03-13 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the foundations of the system for owning and taxing agricultural land in the United States. It considers the conditions of land policy at several levels of government and questions some of the historical views of progress.
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Multifunctional Rural Land Management written by Floor Brouwer and published by Routledge. This book was released on 2012-05-16 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing demand for rural land and its natural resources is creating competition and conflicts. Many interested parties, including farmers, nature conservationists, rural residents and tourists, compete for the same space. Especially in densely populated areas, agriculture, recreation, urban and suburban growth and infrastructure development exert a constant pressure on rural areas. Because land is a finite resource, spatial policies which are formulated and implemented to increase the area allocated to one use imply a decrease in land available for other uses. As a result, at many locations, multi-purpose land use is becoming increasingly important. This notion of multi-purpose land use is reflected in the term 'multifunctionality'. This volume provides insights into viable strategies of sustainable management practices allowing multiple functions sustained by agriculture and natural resources in rural areas. It shows how the rural economy and policies can balance and cope with these competing demands and includes numerous case studies from Europe, North America and developing countries.
Download or read book Utah BLM Statewide Wilderness Environmental Impact Statement East Central Region written by United States. Bureau of Land Management. Utah State Office and published by . This book was released on 1985 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Utah BLM Statewide Wilderness Environmental Impact Statement South East Region written by United States. Bureau of Land Management. Utah State Office and published by . This book was released on 1985 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Final Environmental Impact Statement written by and published by . This book was released on 1986 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Utah BLM Statewide Wilderness Environmental Impact Statement South Central Region written by United States. Bureau of Land Management. Utah State Office and published by . This book was released on 1985 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Encyclopedia of Taxation Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
