000013493 001__ 13493
000013493 005__ 20170823194725.0
000013493 037__ $$a1701-2016-139459
000013493 041__ $$aen
000013493 245__ $$aTracking the Effects of Conservation Easements on Property Tax Valuations
000013493 260__ $$c2004
000013493 269__ $$a2004
000013493 270__ $$msjtaff@umn.edu$$pTaff,   Steven J.
000013493 300__ $$a13
000013493 336__ $$aWorking or Discussion Paper
000013493 446__ $$aEnglish
000013493 490__ $$aStaff Paper P04-11
000013493 520__ $$aWe establish a procedure to track the tax valuation history of properties that are fully or partially restricted with conservation easements to test the assertion that easements result in lower property valuations. Easements didn't decrease property valuations; they merely decreased the rate of value for the affected properties. On average, the restricted properties' valuations increased at a rate lower than did those for unrestricted properties - but not always, and certainly not uniformly. Valuation policy is specific to the local tax assessor: no sweeping assertions about easements and property taxes is warranted.
000013493 650__ $$aLand Economics/Use
000013493 700__ $$aHarpankar, Kshama
000013493 700__ $$aTaff, Steven J.
000013493 8564_ $$s50407$$uhttp://ageconsearch.umn.edu/record/13493/files/p04-11.pdf
000013493 887__ $$ahttp://purl.umn.edu/13493
000013493 909CO $$ooai:ageconsearch.umn.edu:13493$$qGLOBAL_SET
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  Previous issue date: 2004
000013493 982__ $$gUniversity of Minnesota>Department of Applied Economics>Staff Papers
000013493 980__ $$a1701