Tracking the Effects of Conservation Easements on Property Tax Valuations | Land Portal

Informations sur la ressource

Date of publication: 
décembre 2004
Resource Language: 
ISBN / Resource ID: 
AGRIS:US2016219484

We 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.

Auteurs et éditeurs

Author(s), editor(s), contributor(s): 

Harpankar, Kshama
Taff, Steven J.

Publisher(s): 
AgEcon Search

AgEcon Search: Research in Agricultural and Applied Economics collects, indexes, and electronically distributes full text copies of scholarly research in the broadly defined field of agricultural economics including sub disciplines such as agribusiness, food supply, natural resource economics, environmental economics, policy issues, agricultural trade, and economic development.


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