Since 1956, states and local governments have expressed interest in preserving agricultural land though various tax programs. These programs encourage landowners to continue farming, both to preserve the production of food and to preserve a rural link within the region. These programs begin in the 1950s with state legislation centered on the provision of reduced taxes on farm real estate. As time progressed, these programs expanded throughout the United States and are now established throughout the nation. However, the benefits, terms, and penalties differ between states. This paper summarizes the various programs that are currently in place.


Downloads Statistics

Download Full History