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....

Input-output analysis has been used extensively to identify the interrelationships in local, state, regional and national economies. One type of economic activity that is prevalent in several states in the Northeast has not typically been included in regional input-output models: that carried on...

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...