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...

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....

Electric utilities throughout the Nation are experimenting with strategies to reduce total electricity consumption or to alter the timing of electrical power use by their customers. This report focuses on one such strategy, time-of-use (TaU) electric rates, and the likely effect of this pricing...

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...