Date of this Version
Aiken, J. David (1989) State farmland: preferential assessment statutes (Research Bulletin No. 310)
This report is intended to be a guide for persons interested in state statutes regarding preferential tax assessment of farmland. Previous USDA reports on this topic were published in 1961, 1963, 1967, 1974, and 1987. This report updates the 1987 USDA report. The report summarizes state farmland preferential assessment statutes through December 31, 1988. The report does not evaluate possible ambiguities within the statutes or include an analysis of relevant court decisions. Although these summaries provide a comprehensive survey of state statutory laws, they are not a substitute for copies of the state law. Taxpayers wanting to know how the laws in their state apply to their property should consult state or local tax officials.