A Model to Explain Participation in New York's Agricultural Districts and Use-Value Assessment Program
Boisvert, Richard N.; Bills, Nelson L.
Based on regression models, the New York Agricultural Districts Law seems consistent with preserving the best farmland because farm size and productivity explain participation. Growth on tax rates and differences in property tax administration explain participation in use-value assessment, indicating tax base erosion as local governments become more dependent on property taxes
Charles H. Dyson School of Applied Economics and Management, Cornell University