Use-Value Assessment of Rural Lands: Time for Reform?

by John E. Anderson, Richard W England, Richard W. England

Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural land owners in the United States. This tax preference amounts to tens of billions of dollars annually.Originally created to slow the loss of farms, ranches, and forestland caused by urbanization, the reality is that UVA is a blunt policy instrument that provides tax benefits to all eligible...

• Format: Paperback
• Language: English
• ISBN: 1558443398
• ISBN13: 9781558443396
• Release Date: November 2015
• Publisher: Lincoln Institute of Land Policy
• Length: 48 Pages
• Weight: 0.40 lbs.
• Dimensions: 0.3" x 7.8" x 9.8"