As the proportion of farm family income due to nonfarm sources continues to grow nationally, it is important to understand how farm families in various regions or states are affected. This paper develops a better understanding of the contribution of income from nonfarm sources to the level and...

This paper simulates alternative distributions of general purpose state aid to local governments under different combinations of criteria: tax capacity, effort, and revenue needs. Revenue needs are based on Tobit estimates of the costs of providing average levels of 16 categories of services....

This paper examines agricultural use-value legislation in light of statewide reassessment in New York. Historically, farm real estate has been underassessed relative to other classes of property. Thus, statewide reassessment at full value would significantly increase farmland property taxes....

This paper examines the implications of New York's new procedures for determining agricultural values for use-value assessment purposes. It has been argued that use values based on comparable sales, regardless of efforts to confine the data to farm-to-farm sales, still contained some speculative...

Logit regression models are estimated to identify factors affecting decisions to enroll farmland in New York's agricultural districts program and participate in the use-value assessment program. The results suggest that the districts law is consistent with preserving the best farmland at the...