As the proportion of farm family income due to nonfarm sources continues to grow nationally, it is important to understand how farm families in various regions or states are affected. This paper develops a better understanding of the contribution of income from nonfarm sources to the level and...

This paper compares two alternative estimates of agricultural use values in New York, one based on comparable sales information and the other on capitalized yearly income. Emphasis is placed on the variability of the values over the 1973-83 period and its implications for taxpayer equity and the...

In the Northeast, the principal market expansion for its manufactured products is likely to come from outside. Sales to export markets can create jobs and could potentially exacerbate the region's dependence on imported energy. 'Ibis analysis demonstrates that 26% of the Northeast's...

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 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...