Untaxing Open Space: An Evaluation of the Effectiveness of Differential Assessment of Farms and Open Space. Executive Summary

摘要

The purpose of this report is to examine the effectiveness of these laws in accomplishing these important environmental goals. As the conclusions of the report point out, differential assessment laws in general work well to reduce the tax burden on farmers. Acting alone, however, they are not very effective in preserving current uses. It is only when such laws are combined with other effective land use mechanisms in rural areas that they contribute to successful long-term preservation of open lands.