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 demonstrates how linear programming can be used to derive optimal values of the parameters in formulas allocating state aid to public schools in New York. Although disparities in expenditures and tax rates among districts are not easily reduced by formula modifications, the model...