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....

This paper uses 2004 polling data for New York State residents to examine the relationship between attitudes about terrorism threats, in the aftermath of 9/11, and residential preferences. The analysis shows that, risk aversion notwithstanding, the percentage of people planning to move because...

The costs of tax relief for New York agricultural landowners is compared with the willingness-to-pay for farmland protection as measured in valuation research. Under an income tax rebate, the program cost is positively related with the perceived household benefits, whereas this trend is reversed...