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...

Based on regression models, the New York Agricultural Districts Law seems consistent with preserving the best farmland because farm size and productivity explain participation. Growth on tax rates and differences in property tax administration explain participation in use-value assessment,...

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....

Electric utilities throughout the Nation are experimenting with strategies to reduce total electricity consumption or to alter the timing of electrical power use by their customers. This report focuses on one such strategy, time-of-use (TaU) electric rates, and the likely effect of this pricing...

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...