Explains the origins, key features, and implementation of use-value assessment (UVA) programs in property taxation in the United States during the last half-century. Intended audience consists of academics who study public finance, agricultural and land economics, urban economics and regional...

This work explains and analyzes critical questions raised by the use-value assessment(UVA) policy for farmland preservation. It covers the origins, key features, impacts, andflaws of UVA programs across the United States and recommends policy reforms tomake the programs fair and more effective....