Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

42
;. I J. P. DEBRAAL ECONO"ICRESEARCHSERUICE. WASHINGTON. I RESOURCES AND TECHNOLOGY DIU.' SEP 93 3ap . ,,' ····1

Transcript of Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

Page 1: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

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PB94-112216

Ta~es on US Agricultural Real Estate 1980-1991 and Methods of Estimation

(u S ) Etonomic Research Service Washington r DC rf

Sep 93

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US DEPAHTMENTOF COMMERCE National Technicallntormation Service

NIB lI

middot0 Form Approvrd bull REPORT DOCUM~rrATION PAGE OMS NO 0704-0188

Public reporting burden for this collection of information Is est(at~ to aerag 1 hour per response includng the time for reviewing Instructions searching eitisting data sources gathering and maintaining the data ne~~ and completing nd revIewIng the collection of information Send ccmmenu regarding tllis burden estimate or any other aspect of this collM ~f lfM_M i~I - bullbull_-~I-- --r~uclng this burden to Washngton Headquarters Services Directorate fOf Information Operations and Reports 1215 Jeffenon

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PB94-1l2216 I September 1993 4 TITLE AND SUBTITLE

Taxes on US Agricultural Real Estate~ 1890-1991 and Methods of Estimation

6 AUTHOR(S)

J Peter DeBraal

7 PERFORMING ORGANIZATION NAME(S) AND ADDRESS(ES)

Resources and Technology Division Economic Research ServicefUSDA 1301 New York Ave NW Washington DC 20005-4788

9 SPONSORING I MONITORING AGENCY NriMEmiddotifol-A-ND-AODRESS(ES)--------f-=1=0-SP~O~N~SORIN~G-MO-NITO~RI~N~G----~ ~ AGENCY REPORT NUMBiR

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11 SUPPLEMENTARY NOTES

~~~ DISTRIBUTION I AVAILABILITY STATEMENT 12b DISTRIBUTION CODE

Iilgtmiddot~~ 1-1-3-A-BS-T-R-A-C-T-(M-a-x-im-u-m-2OO-JI-o-rris) -- Ii ~ ~ + lt

This bulletin provides Stafe level estimates of agricultural real estate taxes since 1890 Estimates (jinclude average taxes middotper acre for 1890-1991~ and total taxes and taxes per also explains the methods obtaining and estimating

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14 SUBJECT TERMS~

AND DATE5 COVERED

5 FUNDING NUMBERS

8 PERFORMING ORGANIZATION REPORT NUMBER

SB-866

$100 of full market v~lue for j1909-91 The bulletin used by the US Department of Agriculture for

the data~~-4)

15 NUMBER OF PAGES

40Agricultural land farmlahd real estate taxes property taxes 16 PRICE CODE

17 SECURITY CLASSIFICATION 18 SECURITY CLASSIFICATION 19 SECURITY CLASSIFICATION 20 LIMITATION OF ABSTRACT OF REPORT OF THIS PAGE OF ABSTRACT

uliclass Unclass Unclass y- ~~~~~~~--------~--------~~~~------~-----~~~~--------~~~~---~~-~~~~~NSN 7540-01-280-5500 01 Sandard Form 298 (Rev 2-89)

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G =~ Taxes on US 1111111~~I~I~~I~1I1I11 ~~ Agricultural Real 2~~~t8S6 Estate 1890-1991

and Methods of Estimation J Peter DeBraal

REPROWCED BY NATIDNAL TECHNICAL INFORMATIDN SERVICE

US DEPARTMENT OF COMMERCE SPRINGFIELD VIRGINIA 22161

1111111111111111111111111111111 PB94-1l2216

Taxes on US Agricultural Real Estate 1890middot1991 and Methods of Estimation By J Peter DeBraai Resources and Technology Division Economic Research Service US Department pf Agriculture Statistical Bulletin Number 866

Abstract

This bulletin provides State-level estimates of agricultural real estate taxes since 1890 Estimates include average taxes per acre for 1890-1991 and total taxes and taxes per $100 of full market value for 1909-91 The bulletin also explains the methods used by the US Department of Agriculture for obtainil11g and estimating the data

Keywords Agricultural land farmland real estate taxes property taxes

Contents

Summary ii Introduction bull 1 Background 2 Taxes Levied 2 Source of Annual Data 2

Computing Taxes per Acre 2 Computing Total Taxes Levied and Taxes per $100 of Full Market Value 3 Benchmarking 4

Variations AmongStates 4 References 5 Table l--Average tax per acre levied oh agricultural real estate by State 1890-1991 bull 6

Table 2--Total taxes levied on agricultural real estate by State 1909-1991 16 Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 bull 25

PROTECTED UNDER INTERNATIONAl COPYRIGHT ALL RIGHTSRESEAVED NATIONAL TECHNICAL INFORMATION SERVICE US DEPARTMENT OF COMMERCE

Washington DC 20005-4788 Septemb~r 1993

Summary

The average tax per acre levied on US agriculturalreal estate rose from $013 in 1890 to $551 in 1991 From 1909 to 1991 total agricultural real estates taxes rose from $1632 million to $477 billion and taxes per $100 of full market value rose from $048 to $080

1II

This report brings together State-level estimates of agricultiJ~Q real estate taxes since 1890--average taxes per acre for 1890-1991 and total taxes~ld taxes per $100 of full market value for 1909-91 There have been dramatic variations in the level of taxation among States In 1890 for example agricultural land in Oklahoma went untaxed whereas Massachusetts land was taxed at $048 per acre By 1991 New Mexico was the least taxed State ($039 per acre of agricultural land) and Rhode Island the most ($4963) In 1991 the average tax per $100 of full market value ranged from $009 for Delaware to $321 for Michigan

Unlike income and sales taxes which go mostly to State governments 96 percent of revenues from property taxes go to local governments Agricultural real estate taxes vary not only Over time but also among States Variations among States are partly due to the following

(1) The degree to which States rely on r~al estate taxes as a source of local revenue Although real estate taxes continue to Increase they declined from 31 percent of total State and local own-source revenue in 1972 to 22 percent in 1990~

(2) The extent to which States

1

provide tax relief such as use-value assessment homestead and old-age Average tax per $100 of full market value exemptions and veterans preferences levied on agricultural real estate 1991

As of December 31 1988 an States State Taxhad use-vaIue assessment laws which

are designed to tax farm and ranch Dollars lands in their current use and not at Highest taxed States thei~ market value For example farm Michigan 321 or ranch land in a developing urban Wisconsin 208

Arizona 204area would be taxed as farm or ranch New York 199land and not at the market value that Nebraska 141

the land might have for say residential development These laws are designed L(west taxed States not only to reduce agricultural real Louisiana 028

West Virginia 021estate taxes but also to encourage the New Mexico 017protection of farm and ranch land for Alabama 017

such aesthetic reasons as Open space Delaware 009 (3) Taxpayer resistance

Agricultural real estate taxes in US average 080

California declined an estimated 52 Data for Ala~ka not available Ipercent from 1977 to 1978 as a result

of PropoSition 13

ii

lt~) IfI11II II mil IIIIIIIIIIIUlIlII PB94 -112216

Taxes on us Agricultural Real Estate1890~1991 and Methods of Estimation

J Peter DeBraal

Introduction

Real estate taxes which affect property values and communities are a mainstay of local government revenues They are an important source of income to local governments for financing schools police and fire protection parks and numerous maintenance and social programs

Although real estate taxes continue to increase they declined from 31 percent of total State and local oWn-source revenue in 1972 to 22 percent in 1990 (Federation of Tax Administrators 1992) This drc1ine compares with an increase in State and local

Figure 1

own-source revenue from incometaxes (from 14 to 18 percent) sales taxes (from 15 to-17 percenObull and fees and misceUaneous revenqeAfrom20 to 30 percent) for the same pedod Other tmtes (gross receipts and severance alcohOl and tobacco taxes) declined from 20 to 13 percent (fig 1)

UrJike income and sales taxes which go moslfY to State governments 96 percent of revenues froM property taxes go to local governments Fees and miscellaneous revenues are mote evenly split with 57 percent going to local governments and the remaining 43 percent to th~ States

Taxes as percentage or State and local own-source revenue

1972 1990

Other (20) Fees and miSCellaneous revenUe (30)Fees and Iniscellaneous

revenue (20)

Real estate (22)

Ineonie (18)Income (14)

1

Background

Under ~e AgricUltural Adjustment Act of 1938 the United states Department of Agriculture (USDA) collecm agricultural reamp1 rstate tax data which are used as a component in USDAs prices-paid index for commodities and services interest taxes and farm wages Even before the Act however USDA prepared data on agricultural real estate taxes

In 1922 the Bureau of Agricultural Economics (BAE) predecessor to the Economic Research

Service (ERS) made a national estimate of real estate taxes paid by farmers and ranchers It sent a questionnaire to crop reportiis and asked each to report farm or ranch acreage and the total real estate taxes paid in~913-14 and 1921-22 BAE derived from the sample an average tax per acre for each of the States in each period BAE obtained national figures by weighting the 1913-14 and the 1921-22 State figures by census land-in-farmsfigures for 1910 and 1920 respectively BAE conducted subsequent studies from 1923 through 1927 and constructed an agricultural real estate tax data series for 1910-27

In 1930 the Bureau of the Census published a detailed analysis of taxes levied on farm and ranch real estate for 1929 These data provided a benchmark for BAEs estimates and resulted in revisions to the previously published data During 1934-36 BAE collected data on farm and ranch real estate taxes levied for the period 1890-1913 extending the agricultural real estate tax series back to 1890

Since the early 1930s there have been niinor adjustments in the methods of computing these taxes

lind in refining the estimates Generally however the procedures developed in the 1920s and 1930s have remained the same (Bird 1956)

Taxes Levied

The tax data are estimates of all ad valorem taxes levied (the tax bill) by State and local governments on farm and ranch land and buildings after allowing for preferential assessments old age homestead or veterans exemptions and so forth Levies for

improvements such as drainage and irrigation (improvements based on benefits received rather than value itself) are excluded The taxes estimated are on levies rather than taxes paid because of the possibHity of tax delinquencies which may take years to resolve Over time however taxes levied and taxes paid are presumed to be about equal

Source of Annual nata

Each year ERg conducts a naUonwide survey of tax asseSSing or collecting oftldhls in approximately 4200 taxing jurisdictions (generally counties but towns in New England Pennsylvania and New Jersey and parishes in Louisiana) The questionnaire asks officials to provide tax levy and acreage data for a randomly selecteq sample of 10 privately owned farm or ranch parcels in the jurisdiction for the current and preceding years If there are fewer than 10 farm or ranch parcels in the jurisdiction respondents are asked to provide information on all parcels in the jurisdiction (see box Other Sources of Agricultural Real Estate Tax Data)

Before 1989 ERS asked local officials to provide information on farms or ranches Farms or ranches are economic units and may be composed of more than one parcel of land the unit described by boundaries upon which taxes are1evied To gain more reporting accuracy ERS abandoned farms and ranches as a reporting unit in favor of the farm or ranch parcel

Computing Taxes per Acre

Taxes per acre are computed as follows

(1) Acres and taxes reported in the survey for all privately owned farm and ranch parcels within a State are grouped into the Census of AgricUlture size categories (1-9 acres 1 0-49 acre~ and so forth) in each State for thecurrelit and preceding years

-gt

(2) A simple arithmetic average tax per acre for the survey data is computed for each size category for each year by dividing the total taxes levied by the total acres in each size category

i

2

Other Sources of Agricultural Real amptate Tax Data

There are other sources of agricultural real estate tax data such as the Census Bureaus 1987 Census of Agriculture its 1987 Agricultural Economics and Land Ownership Survey (AELOS) and ERSs Farm Costs and Returns Survey The AELOS data are comprehensive but noticeably divergent from the agricultural real estate tax data For 1988 AELOS reported total tax of $48 billion taxes per acre of $608 and taxes per $100 of market value of $085 This compares with a total agricultural real estate tax of $43 billion taxes per acre of $492 and taxes per $100 of market value of $077 These differences may be ascribed to the sources of infonnation and the method of sampling

The AELOS data are from a one-time sample of farm real estate taxes paid by landowners whereas the agricultural real estate tax data are from an annual survey of all taxing jurisdictions in which the local taxing authority provides the taxes levied for a sample of parcels Nevertheless the two surveys are complementary The agricultural real estate tax series provides trend data whereas AELOS provides data for cross-sectional analysis for the year of the survey for such items as financing type of owner method of acquisition size of holdings and so forth The other two smmes of data on agricultural real estate tax are seriously limited in that they cover farm operators who cannot be expected to have reliable real estate tax infonnation on land they do not own In lddition the taxes reported from these sources are taxes paid unlke the levied taxes reported in the agricultural real estate tax data and they mix personal with real property taxes

(3) This average tax per acre is then multiplied by estimate of privately owned farm and ranch acres to census estimates of privately owned farm or ranch obtain a national tax-per-acre figure acres in each size category to obtain the total taxes levied for each size category for both years Computing Total Taxes Levied and Taxes per

$100 of Full Market Value (4) Taxes levied for each size category are aggregated to obtain the total agricultund real estate Total taxes are obtained by multiplying the taxes levied in each State for each of the 2 years eStimated tax per acre by the total acreage of

privately owned land in farms and ranches in each (5) This sum is then divided by the number of State privately owned -farm and ranch acres from census data for each State producing an estimate of Stateshy Estimates of taxes levied per $100 offull market level taxes for the current and preceding year value are obtained by dividing the tax per acre by

the value per acre from the ERS Agricultural Land (6) The current tax per acre is divided by the Values Survey and multiplying the result by 100 preceding years tax per acre to obtain the annual The tax per acre for a given year is divided by the percentage change in tax per acre for each State average value per acre for the preceding year This

value is used because in most States the date of (1) The annual percentage change is then multiplied taxes levied most closely approximates the date of by the tax per acre published in the tax series for the ERS land value estimate for the preceding year the preceding year to obtain the estimated tax per The average value per acre in each State is the acre for the current year amount reported in the Census of Agriculture for

census years and estimated by ERS for intercensal (8) The tax estimates for each State are totaled and years divided by the Bureau of the Census national

3

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 2: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

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11

PB94-112216

Ta~es on US Agricultural Real Estate 1980-1991 and Methods of Estimation

(u S ) Etonomic Research Service Washington r DC rf

Sep 93

I I

US DEPAHTMENTOF COMMERCE National Technicallntormation Service

NIB lI

middot0 Form Approvrd bull REPORT DOCUM~rrATION PAGE OMS NO 0704-0188

Public reporting burden for this collection of information Is est(at~ to aerag 1 hour per response includng the time for reviewing Instructions searching eitisting data sources gathering and maintaining the data ne~~ and completing nd revIewIng the collection of information Send ccmmenu regarding tllis burden estimate or any other aspect of this collM ~f lfM_M i~I - bullbull_-~I-- --r~uclng this burden to Washngton Headquarters Services Directorate fOf Information Operations and Reports 1215 Jeffenon

D~ 1111111111111111111111111111111 2 and to the Office of Management and Budgt pape1ilk Reduction Projlaquot (07040 188) Washington DC 20503

7 12 REPORT DATE 13 REPORT TYPE

PB94-1l2216 I September 1993 4 TITLE AND SUBTITLE

Taxes on US Agricultural Real Estate~ 1890-1991 and Methods of Estimation

6 AUTHOR(S)

J Peter DeBraal

7 PERFORMING ORGANIZATION NAME(S) AND ADDRESS(ES)

Resources and Technology Division Economic Research ServicefUSDA 1301 New York Ave NW Washington DC 20005-4788

9 SPONSORING I MONITORING AGENCY NriMEmiddotifol-A-ND-AODRESS(ES)--------f-=1=0-SP~O~N~SORIN~G-MO-NITO~RI~N~G----~ ~ AGENCY REPORT NUMBiR

II1

11 SUPPLEMENTARY NOTES

~~~ DISTRIBUTION I AVAILABILITY STATEMENT 12b DISTRIBUTION CODE

Iilgtmiddot~~ 1-1-3-A-BS-T-R-A-C-T-(M-a-x-im-u-m-2OO-JI-o-rris) -- Ii ~ ~ + lt

This bulletin provides Stafe level estimates of agricultural real estate taxes since 1890 Estimates (jinclude average taxes middotper acre for 1890-1991~ and total taxes and taxes per also explains the methods obtaining and estimating

)tU

14 SUBJECT TERMS~

AND DATE5 COVERED

5 FUNDING NUMBERS

8 PERFORMING ORGANIZATION REPORT NUMBER

SB-866

$100 of full market v~lue for j1909-91 The bulletin used by the US Department of Agriculture for

the data~~-4)

15 NUMBER OF PAGES

40Agricultural land farmlahd real estate taxes property taxes 16 PRICE CODE

17 SECURITY CLASSIFICATION 18 SECURITY CLASSIFICATION 19 SECURITY CLASSIFICATION 20 LIMITATION OF ABSTRACT OF REPORT OF THIS PAGE OF ABSTRACT

uliclass Unclass Unclass y- ~~~~~~~--------~--------~~~~------~-----~~~~--------~~~~---~~-~~~~~NSN 7540-01-280-5500 01 Sandard Form 298 (Rev 2-89)

Pr~SCflbed by AN~I ~td Z39middot18 ~98102

bull_----~

G =~ Taxes on US 1111111~~I~I~~I~1I1I11 ~~ Agricultural Real 2~~~t8S6 Estate 1890-1991

and Methods of Estimation J Peter DeBraal

REPROWCED BY NATIDNAL TECHNICAL INFORMATIDN SERVICE

US DEPARTMENT OF COMMERCE SPRINGFIELD VIRGINIA 22161

1111111111111111111111111111111 PB94-1l2216

Taxes on US Agricultural Real Estate 1890middot1991 and Methods of Estimation By J Peter DeBraai Resources and Technology Division Economic Research Service US Department pf Agriculture Statistical Bulletin Number 866

Abstract

This bulletin provides State-level estimates of agricultural real estate taxes since 1890 Estimates include average taxes per acre for 1890-1991 and total taxes and taxes per $100 of full market value for 1909-91 The bulletin also explains the methods used by the US Department of Agriculture for obtainil11g and estimating the data

Keywords Agricultural land farmland real estate taxes property taxes

Contents

Summary ii Introduction bull 1 Background 2 Taxes Levied 2 Source of Annual Data 2

Computing Taxes per Acre 2 Computing Total Taxes Levied and Taxes per $100 of Full Market Value 3 Benchmarking 4

Variations AmongStates 4 References 5 Table l--Average tax per acre levied oh agricultural real estate by State 1890-1991 bull 6

Table 2--Total taxes levied on agricultural real estate by State 1909-1991 16 Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 bull 25

PROTECTED UNDER INTERNATIONAl COPYRIGHT ALL RIGHTSRESEAVED NATIONAL TECHNICAL INFORMATION SERVICE US DEPARTMENT OF COMMERCE

Washington DC 20005-4788 Septemb~r 1993

Summary

The average tax per acre levied on US agriculturalreal estate rose from $013 in 1890 to $551 in 1991 From 1909 to 1991 total agricultural real estates taxes rose from $1632 million to $477 billion and taxes per $100 of full market value rose from $048 to $080

1II

This report brings together State-level estimates of agricultiJ~Q real estate taxes since 1890--average taxes per acre for 1890-1991 and total taxes~ld taxes per $100 of full market value for 1909-91 There have been dramatic variations in the level of taxation among States In 1890 for example agricultural land in Oklahoma went untaxed whereas Massachusetts land was taxed at $048 per acre By 1991 New Mexico was the least taxed State ($039 per acre of agricultural land) and Rhode Island the most ($4963) In 1991 the average tax per $100 of full market value ranged from $009 for Delaware to $321 for Michigan

Unlike income and sales taxes which go mostly to State governments 96 percent of revenues from property taxes go to local governments Agricultural real estate taxes vary not only Over time but also among States Variations among States are partly due to the following

(1) The degree to which States rely on r~al estate taxes as a source of local revenue Although real estate taxes continue to Increase they declined from 31 percent of total State and local own-source revenue in 1972 to 22 percent in 1990~

(2) The extent to which States

1

provide tax relief such as use-value assessment homestead and old-age Average tax per $100 of full market value exemptions and veterans preferences levied on agricultural real estate 1991

As of December 31 1988 an States State Taxhad use-vaIue assessment laws which

are designed to tax farm and ranch Dollars lands in their current use and not at Highest taxed States thei~ market value For example farm Michigan 321 or ranch land in a developing urban Wisconsin 208

Arizona 204area would be taxed as farm or ranch New York 199land and not at the market value that Nebraska 141

the land might have for say residential development These laws are designed L(west taxed States not only to reduce agricultural real Louisiana 028

West Virginia 021estate taxes but also to encourage the New Mexico 017protection of farm and ranch land for Alabama 017

such aesthetic reasons as Open space Delaware 009 (3) Taxpayer resistance

Agricultural real estate taxes in US average 080

California declined an estimated 52 Data for Ala~ka not available Ipercent from 1977 to 1978 as a result

of PropoSition 13

ii

lt~) IfI11II II mil IIIIIIIIIIIUlIlII PB94 -112216

Taxes on us Agricultural Real Estate1890~1991 and Methods of Estimation

J Peter DeBraal

Introduction

Real estate taxes which affect property values and communities are a mainstay of local government revenues They are an important source of income to local governments for financing schools police and fire protection parks and numerous maintenance and social programs

Although real estate taxes continue to increase they declined from 31 percent of total State and local oWn-source revenue in 1972 to 22 percent in 1990 (Federation of Tax Administrators 1992) This drc1ine compares with an increase in State and local

Figure 1

own-source revenue from incometaxes (from 14 to 18 percent) sales taxes (from 15 to-17 percenObull and fees and misceUaneous revenqeAfrom20 to 30 percent) for the same pedod Other tmtes (gross receipts and severance alcohOl and tobacco taxes) declined from 20 to 13 percent (fig 1)

UrJike income and sales taxes which go moslfY to State governments 96 percent of revenues froM property taxes go to local governments Fees and miscellaneous revenues are mote evenly split with 57 percent going to local governments and the remaining 43 percent to th~ States

Taxes as percentage or State and local own-source revenue

1972 1990

Other (20) Fees and miSCellaneous revenUe (30)Fees and Iniscellaneous

revenue (20)

Real estate (22)

Ineonie (18)Income (14)

1

Background

Under ~e AgricUltural Adjustment Act of 1938 the United states Department of Agriculture (USDA) collecm agricultural reamp1 rstate tax data which are used as a component in USDAs prices-paid index for commodities and services interest taxes and farm wages Even before the Act however USDA prepared data on agricultural real estate taxes

In 1922 the Bureau of Agricultural Economics (BAE) predecessor to the Economic Research

Service (ERS) made a national estimate of real estate taxes paid by farmers and ranchers It sent a questionnaire to crop reportiis and asked each to report farm or ranch acreage and the total real estate taxes paid in~913-14 and 1921-22 BAE derived from the sample an average tax per acre for each of the States in each period BAE obtained national figures by weighting the 1913-14 and the 1921-22 State figures by census land-in-farmsfigures for 1910 and 1920 respectively BAE conducted subsequent studies from 1923 through 1927 and constructed an agricultural real estate tax data series for 1910-27

In 1930 the Bureau of the Census published a detailed analysis of taxes levied on farm and ranch real estate for 1929 These data provided a benchmark for BAEs estimates and resulted in revisions to the previously published data During 1934-36 BAE collected data on farm and ranch real estate taxes levied for the period 1890-1913 extending the agricultural real estate tax series back to 1890

Since the early 1930s there have been niinor adjustments in the methods of computing these taxes

lind in refining the estimates Generally however the procedures developed in the 1920s and 1930s have remained the same (Bird 1956)

Taxes Levied

The tax data are estimates of all ad valorem taxes levied (the tax bill) by State and local governments on farm and ranch land and buildings after allowing for preferential assessments old age homestead or veterans exemptions and so forth Levies for

improvements such as drainage and irrigation (improvements based on benefits received rather than value itself) are excluded The taxes estimated are on levies rather than taxes paid because of the possibHity of tax delinquencies which may take years to resolve Over time however taxes levied and taxes paid are presumed to be about equal

Source of Annual nata

Each year ERg conducts a naUonwide survey of tax asseSSing or collecting oftldhls in approximately 4200 taxing jurisdictions (generally counties but towns in New England Pennsylvania and New Jersey and parishes in Louisiana) The questionnaire asks officials to provide tax levy and acreage data for a randomly selecteq sample of 10 privately owned farm or ranch parcels in the jurisdiction for the current and preceding years If there are fewer than 10 farm or ranch parcels in the jurisdiction respondents are asked to provide information on all parcels in the jurisdiction (see box Other Sources of Agricultural Real Estate Tax Data)

Before 1989 ERS asked local officials to provide information on farms or ranches Farms or ranches are economic units and may be composed of more than one parcel of land the unit described by boundaries upon which taxes are1evied To gain more reporting accuracy ERS abandoned farms and ranches as a reporting unit in favor of the farm or ranch parcel

Computing Taxes per Acre

Taxes per acre are computed as follows

(1) Acres and taxes reported in the survey for all privately owned farm and ranch parcels within a State are grouped into the Census of AgricUlture size categories (1-9 acres 1 0-49 acre~ and so forth) in each State for thecurrelit and preceding years

-gt

(2) A simple arithmetic average tax per acre for the survey data is computed for each size category for each year by dividing the total taxes levied by the total acres in each size category

i

2

Other Sources of Agricultural Real amptate Tax Data

There are other sources of agricultural real estate tax data such as the Census Bureaus 1987 Census of Agriculture its 1987 Agricultural Economics and Land Ownership Survey (AELOS) and ERSs Farm Costs and Returns Survey The AELOS data are comprehensive but noticeably divergent from the agricultural real estate tax data For 1988 AELOS reported total tax of $48 billion taxes per acre of $608 and taxes per $100 of market value of $085 This compares with a total agricultural real estate tax of $43 billion taxes per acre of $492 and taxes per $100 of market value of $077 These differences may be ascribed to the sources of infonnation and the method of sampling

The AELOS data are from a one-time sample of farm real estate taxes paid by landowners whereas the agricultural real estate tax data are from an annual survey of all taxing jurisdictions in which the local taxing authority provides the taxes levied for a sample of parcels Nevertheless the two surveys are complementary The agricultural real estate tax series provides trend data whereas AELOS provides data for cross-sectional analysis for the year of the survey for such items as financing type of owner method of acquisition size of holdings and so forth The other two smmes of data on agricultural real estate tax are seriously limited in that they cover farm operators who cannot be expected to have reliable real estate tax infonnation on land they do not own In lddition the taxes reported from these sources are taxes paid unlke the levied taxes reported in the agricultural real estate tax data and they mix personal with real property taxes

(3) This average tax per acre is then multiplied by estimate of privately owned farm and ranch acres to census estimates of privately owned farm or ranch obtain a national tax-per-acre figure acres in each size category to obtain the total taxes levied for each size category for both years Computing Total Taxes Levied and Taxes per

$100 of Full Market Value (4) Taxes levied for each size category are aggregated to obtain the total agricultund real estate Total taxes are obtained by multiplying the taxes levied in each State for each of the 2 years eStimated tax per acre by the total acreage of

privately owned land in farms and ranches in each (5) This sum is then divided by the number of State privately owned -farm and ranch acres from census data for each State producing an estimate of Stateshy Estimates of taxes levied per $100 offull market level taxes for the current and preceding year value are obtained by dividing the tax per acre by

the value per acre from the ERS Agricultural Land (6) The current tax per acre is divided by the Values Survey and multiplying the result by 100 preceding years tax per acre to obtain the annual The tax per acre for a given year is divided by the percentage change in tax per acre for each State average value per acre for the preceding year This

value is used because in most States the date of (1) The annual percentage change is then multiplied taxes levied most closely approximates the date of by the tax per acre published in the tax series for the ERS land value estimate for the preceding year the preceding year to obtain the estimated tax per The average value per acre in each State is the acre for the current year amount reported in the Census of Agriculture for

census years and estimated by ERS for intercensal (8) The tax estimates for each State are totaled and years divided by the Bureau of the Census national

3

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 3: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

11

PB94-112216

Ta~es on US Agricultural Real Estate 1980-1991 and Methods of Estimation

(u S ) Etonomic Research Service Washington r DC rf

Sep 93

I I

US DEPAHTMENTOF COMMERCE National Technicallntormation Service

NIB lI

middot0 Form Approvrd bull REPORT DOCUM~rrATION PAGE OMS NO 0704-0188

Public reporting burden for this collection of information Is est(at~ to aerag 1 hour per response includng the time for reviewing Instructions searching eitisting data sources gathering and maintaining the data ne~~ and completing nd revIewIng the collection of information Send ccmmenu regarding tllis burden estimate or any other aspect of this collM ~f lfM_M i~I - bullbull_-~I-- --r~uclng this burden to Washngton Headquarters Services Directorate fOf Information Operations and Reports 1215 Jeffenon

D~ 1111111111111111111111111111111 2 and to the Office of Management and Budgt pape1ilk Reduction Projlaquot (07040 188) Washington DC 20503

7 12 REPORT DATE 13 REPORT TYPE

PB94-1l2216 I September 1993 4 TITLE AND SUBTITLE

Taxes on US Agricultural Real Estate~ 1890-1991 and Methods of Estimation

6 AUTHOR(S)

J Peter DeBraal

7 PERFORMING ORGANIZATION NAME(S) AND ADDRESS(ES)

Resources and Technology Division Economic Research ServicefUSDA 1301 New York Ave NW Washington DC 20005-4788

9 SPONSORING I MONITORING AGENCY NriMEmiddotifol-A-ND-AODRESS(ES)--------f-=1=0-SP~O~N~SORIN~G-MO-NITO~RI~N~G----~ ~ AGENCY REPORT NUMBiR

II1

11 SUPPLEMENTARY NOTES

~~~ DISTRIBUTION I AVAILABILITY STATEMENT 12b DISTRIBUTION CODE

Iilgtmiddot~~ 1-1-3-A-BS-T-R-A-C-T-(M-a-x-im-u-m-2OO-JI-o-rris) -- Ii ~ ~ + lt

This bulletin provides Stafe level estimates of agricultural real estate taxes since 1890 Estimates (jinclude average taxes middotper acre for 1890-1991~ and total taxes and taxes per also explains the methods obtaining and estimating

)tU

14 SUBJECT TERMS~

AND DATE5 COVERED

5 FUNDING NUMBERS

8 PERFORMING ORGANIZATION REPORT NUMBER

SB-866

$100 of full market v~lue for j1909-91 The bulletin used by the US Department of Agriculture for

the data~~-4)

15 NUMBER OF PAGES

40Agricultural land farmlahd real estate taxes property taxes 16 PRICE CODE

17 SECURITY CLASSIFICATION 18 SECURITY CLASSIFICATION 19 SECURITY CLASSIFICATION 20 LIMITATION OF ABSTRACT OF REPORT OF THIS PAGE OF ABSTRACT

uliclass Unclass Unclass y- ~~~~~~~--------~--------~~~~------~-----~~~~--------~~~~---~~-~~~~~NSN 7540-01-280-5500 01 Sandard Form 298 (Rev 2-89)

Pr~SCflbed by AN~I ~td Z39middot18 ~98102

bull_----~

G =~ Taxes on US 1111111~~I~I~~I~1I1I11 ~~ Agricultural Real 2~~~t8S6 Estate 1890-1991

and Methods of Estimation J Peter DeBraal

REPROWCED BY NATIDNAL TECHNICAL INFORMATIDN SERVICE

US DEPARTMENT OF COMMERCE SPRINGFIELD VIRGINIA 22161

1111111111111111111111111111111 PB94-1l2216

Taxes on US Agricultural Real Estate 1890middot1991 and Methods of Estimation By J Peter DeBraai Resources and Technology Division Economic Research Service US Department pf Agriculture Statistical Bulletin Number 866

Abstract

This bulletin provides State-level estimates of agricultural real estate taxes since 1890 Estimates include average taxes per acre for 1890-1991 and total taxes and taxes per $100 of full market value for 1909-91 The bulletin also explains the methods used by the US Department of Agriculture for obtainil11g and estimating the data

Keywords Agricultural land farmland real estate taxes property taxes

Contents

Summary ii Introduction bull 1 Background 2 Taxes Levied 2 Source of Annual Data 2

Computing Taxes per Acre 2 Computing Total Taxes Levied and Taxes per $100 of Full Market Value 3 Benchmarking 4

Variations AmongStates 4 References 5 Table l--Average tax per acre levied oh agricultural real estate by State 1890-1991 bull 6

Table 2--Total taxes levied on agricultural real estate by State 1909-1991 16 Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 bull 25

PROTECTED UNDER INTERNATIONAl COPYRIGHT ALL RIGHTSRESEAVED NATIONAL TECHNICAL INFORMATION SERVICE US DEPARTMENT OF COMMERCE

Washington DC 20005-4788 Septemb~r 1993

Summary

The average tax per acre levied on US agriculturalreal estate rose from $013 in 1890 to $551 in 1991 From 1909 to 1991 total agricultural real estates taxes rose from $1632 million to $477 billion and taxes per $100 of full market value rose from $048 to $080

1II

This report brings together State-level estimates of agricultiJ~Q real estate taxes since 1890--average taxes per acre for 1890-1991 and total taxes~ld taxes per $100 of full market value for 1909-91 There have been dramatic variations in the level of taxation among States In 1890 for example agricultural land in Oklahoma went untaxed whereas Massachusetts land was taxed at $048 per acre By 1991 New Mexico was the least taxed State ($039 per acre of agricultural land) and Rhode Island the most ($4963) In 1991 the average tax per $100 of full market value ranged from $009 for Delaware to $321 for Michigan

Unlike income and sales taxes which go mostly to State governments 96 percent of revenues from property taxes go to local governments Agricultural real estate taxes vary not only Over time but also among States Variations among States are partly due to the following

(1) The degree to which States rely on r~al estate taxes as a source of local revenue Although real estate taxes continue to Increase they declined from 31 percent of total State and local own-source revenue in 1972 to 22 percent in 1990~

(2) The extent to which States

1

provide tax relief such as use-value assessment homestead and old-age Average tax per $100 of full market value exemptions and veterans preferences levied on agricultural real estate 1991

As of December 31 1988 an States State Taxhad use-vaIue assessment laws which

are designed to tax farm and ranch Dollars lands in their current use and not at Highest taxed States thei~ market value For example farm Michigan 321 or ranch land in a developing urban Wisconsin 208

Arizona 204area would be taxed as farm or ranch New York 199land and not at the market value that Nebraska 141

the land might have for say residential development These laws are designed L(west taxed States not only to reduce agricultural real Louisiana 028

West Virginia 021estate taxes but also to encourage the New Mexico 017protection of farm and ranch land for Alabama 017

such aesthetic reasons as Open space Delaware 009 (3) Taxpayer resistance

Agricultural real estate taxes in US average 080

California declined an estimated 52 Data for Ala~ka not available Ipercent from 1977 to 1978 as a result

of PropoSition 13

ii

lt~) IfI11II II mil IIIIIIIIIIIUlIlII PB94 -112216

Taxes on us Agricultural Real Estate1890~1991 and Methods of Estimation

J Peter DeBraal

Introduction

Real estate taxes which affect property values and communities are a mainstay of local government revenues They are an important source of income to local governments for financing schools police and fire protection parks and numerous maintenance and social programs

Although real estate taxes continue to increase they declined from 31 percent of total State and local oWn-source revenue in 1972 to 22 percent in 1990 (Federation of Tax Administrators 1992) This drc1ine compares with an increase in State and local

Figure 1

own-source revenue from incometaxes (from 14 to 18 percent) sales taxes (from 15 to-17 percenObull and fees and misceUaneous revenqeAfrom20 to 30 percent) for the same pedod Other tmtes (gross receipts and severance alcohOl and tobacco taxes) declined from 20 to 13 percent (fig 1)

UrJike income and sales taxes which go moslfY to State governments 96 percent of revenues froM property taxes go to local governments Fees and miscellaneous revenues are mote evenly split with 57 percent going to local governments and the remaining 43 percent to th~ States

Taxes as percentage or State and local own-source revenue

1972 1990

Other (20) Fees and miSCellaneous revenUe (30)Fees and Iniscellaneous

revenue (20)

Real estate (22)

Ineonie (18)Income (14)

1

Background

Under ~e AgricUltural Adjustment Act of 1938 the United states Department of Agriculture (USDA) collecm agricultural reamp1 rstate tax data which are used as a component in USDAs prices-paid index for commodities and services interest taxes and farm wages Even before the Act however USDA prepared data on agricultural real estate taxes

In 1922 the Bureau of Agricultural Economics (BAE) predecessor to the Economic Research

Service (ERS) made a national estimate of real estate taxes paid by farmers and ranchers It sent a questionnaire to crop reportiis and asked each to report farm or ranch acreage and the total real estate taxes paid in~913-14 and 1921-22 BAE derived from the sample an average tax per acre for each of the States in each period BAE obtained national figures by weighting the 1913-14 and the 1921-22 State figures by census land-in-farmsfigures for 1910 and 1920 respectively BAE conducted subsequent studies from 1923 through 1927 and constructed an agricultural real estate tax data series for 1910-27

In 1930 the Bureau of the Census published a detailed analysis of taxes levied on farm and ranch real estate for 1929 These data provided a benchmark for BAEs estimates and resulted in revisions to the previously published data During 1934-36 BAE collected data on farm and ranch real estate taxes levied for the period 1890-1913 extending the agricultural real estate tax series back to 1890

Since the early 1930s there have been niinor adjustments in the methods of computing these taxes

lind in refining the estimates Generally however the procedures developed in the 1920s and 1930s have remained the same (Bird 1956)

Taxes Levied

The tax data are estimates of all ad valorem taxes levied (the tax bill) by State and local governments on farm and ranch land and buildings after allowing for preferential assessments old age homestead or veterans exemptions and so forth Levies for

improvements such as drainage and irrigation (improvements based on benefits received rather than value itself) are excluded The taxes estimated are on levies rather than taxes paid because of the possibHity of tax delinquencies which may take years to resolve Over time however taxes levied and taxes paid are presumed to be about equal

Source of Annual nata

Each year ERg conducts a naUonwide survey of tax asseSSing or collecting oftldhls in approximately 4200 taxing jurisdictions (generally counties but towns in New England Pennsylvania and New Jersey and parishes in Louisiana) The questionnaire asks officials to provide tax levy and acreage data for a randomly selecteq sample of 10 privately owned farm or ranch parcels in the jurisdiction for the current and preceding years If there are fewer than 10 farm or ranch parcels in the jurisdiction respondents are asked to provide information on all parcels in the jurisdiction (see box Other Sources of Agricultural Real Estate Tax Data)

Before 1989 ERS asked local officials to provide information on farms or ranches Farms or ranches are economic units and may be composed of more than one parcel of land the unit described by boundaries upon which taxes are1evied To gain more reporting accuracy ERS abandoned farms and ranches as a reporting unit in favor of the farm or ranch parcel

Computing Taxes per Acre

Taxes per acre are computed as follows

(1) Acres and taxes reported in the survey for all privately owned farm and ranch parcels within a State are grouped into the Census of AgricUlture size categories (1-9 acres 1 0-49 acre~ and so forth) in each State for thecurrelit and preceding years

-gt

(2) A simple arithmetic average tax per acre for the survey data is computed for each size category for each year by dividing the total taxes levied by the total acres in each size category

i

2

Other Sources of Agricultural Real amptate Tax Data

There are other sources of agricultural real estate tax data such as the Census Bureaus 1987 Census of Agriculture its 1987 Agricultural Economics and Land Ownership Survey (AELOS) and ERSs Farm Costs and Returns Survey The AELOS data are comprehensive but noticeably divergent from the agricultural real estate tax data For 1988 AELOS reported total tax of $48 billion taxes per acre of $608 and taxes per $100 of market value of $085 This compares with a total agricultural real estate tax of $43 billion taxes per acre of $492 and taxes per $100 of market value of $077 These differences may be ascribed to the sources of infonnation and the method of sampling

The AELOS data are from a one-time sample of farm real estate taxes paid by landowners whereas the agricultural real estate tax data are from an annual survey of all taxing jurisdictions in which the local taxing authority provides the taxes levied for a sample of parcels Nevertheless the two surveys are complementary The agricultural real estate tax series provides trend data whereas AELOS provides data for cross-sectional analysis for the year of the survey for such items as financing type of owner method of acquisition size of holdings and so forth The other two smmes of data on agricultural real estate tax are seriously limited in that they cover farm operators who cannot be expected to have reliable real estate tax infonnation on land they do not own In lddition the taxes reported from these sources are taxes paid unlke the levied taxes reported in the agricultural real estate tax data and they mix personal with real property taxes

(3) This average tax per acre is then multiplied by estimate of privately owned farm and ranch acres to census estimates of privately owned farm or ranch obtain a national tax-per-acre figure acres in each size category to obtain the total taxes levied for each size category for both years Computing Total Taxes Levied and Taxes per

$100 of Full Market Value (4) Taxes levied for each size category are aggregated to obtain the total agricultund real estate Total taxes are obtained by multiplying the taxes levied in each State for each of the 2 years eStimated tax per acre by the total acreage of

privately owned land in farms and ranches in each (5) This sum is then divided by the number of State privately owned -farm and ranch acres from census data for each State producing an estimate of Stateshy Estimates of taxes levied per $100 offull market level taxes for the current and preceding year value are obtained by dividing the tax per acre by

the value per acre from the ERS Agricultural Land (6) The current tax per acre is divided by the Values Survey and multiplying the result by 100 preceding years tax per acre to obtain the annual The tax per acre for a given year is divided by the percentage change in tax per acre for each State average value per acre for the preceding year This

value is used because in most States the date of (1) The annual percentage change is then multiplied taxes levied most closely approximates the date of by the tax per acre published in the tax series for the ERS land value estimate for the preceding year the preceding year to obtain the estimated tax per The average value per acre in each State is the acre for the current year amount reported in the Census of Agriculture for

census years and estimated by ERS for intercensal (8) The tax estimates for each State are totaled and years divided by the Bureau of the Census national

3

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 4: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

middot0 Form Approvrd bull REPORT DOCUM~rrATION PAGE OMS NO 0704-0188

Public reporting burden for this collection of information Is est(at~ to aerag 1 hour per response includng the time for reviewing Instructions searching eitisting data sources gathering and maintaining the data ne~~ and completing nd revIewIng the collection of information Send ccmmenu regarding tllis burden estimate or any other aspect of this collM ~f lfM_M i~I - bullbull_-~I-- --r~uclng this burden to Washngton Headquarters Services Directorate fOf Information Operations and Reports 1215 Jeffenon

D~ 1111111111111111111111111111111 2 and to the Office of Management and Budgt pape1ilk Reduction Projlaquot (07040 188) Washington DC 20503

7 12 REPORT DATE 13 REPORT TYPE

PB94-1l2216 I September 1993 4 TITLE AND SUBTITLE

Taxes on US Agricultural Real Estate~ 1890-1991 and Methods of Estimation

6 AUTHOR(S)

J Peter DeBraal

7 PERFORMING ORGANIZATION NAME(S) AND ADDRESS(ES)

Resources and Technology Division Economic Research ServicefUSDA 1301 New York Ave NW Washington DC 20005-4788

9 SPONSORING I MONITORING AGENCY NriMEmiddotifol-A-ND-AODRESS(ES)--------f-=1=0-SP~O~N~SORIN~G-MO-NITO~RI~N~G----~ ~ AGENCY REPORT NUMBiR

II1

11 SUPPLEMENTARY NOTES

~~~ DISTRIBUTION I AVAILABILITY STATEMENT 12b DISTRIBUTION CODE

Iilgtmiddot~~ 1-1-3-A-BS-T-R-A-C-T-(M-a-x-im-u-m-2OO-JI-o-rris) -- Ii ~ ~ + lt

This bulletin provides Stafe level estimates of agricultural real estate taxes since 1890 Estimates (jinclude average taxes middotper acre for 1890-1991~ and total taxes and taxes per also explains the methods obtaining and estimating

)tU

14 SUBJECT TERMS~

AND DATE5 COVERED

5 FUNDING NUMBERS

8 PERFORMING ORGANIZATION REPORT NUMBER

SB-866

$100 of full market v~lue for j1909-91 The bulletin used by the US Department of Agriculture for

the data~~-4)

15 NUMBER OF PAGES

40Agricultural land farmlahd real estate taxes property taxes 16 PRICE CODE

17 SECURITY CLASSIFICATION 18 SECURITY CLASSIFICATION 19 SECURITY CLASSIFICATION 20 LIMITATION OF ABSTRACT OF REPORT OF THIS PAGE OF ABSTRACT

uliclass Unclass Unclass y- ~~~~~~~--------~--------~~~~------~-----~~~~--------~~~~---~~-~~~~~NSN 7540-01-280-5500 01 Sandard Form 298 (Rev 2-89)

Pr~SCflbed by AN~I ~td Z39middot18 ~98102

bull_----~

G =~ Taxes on US 1111111~~I~I~~I~1I1I11 ~~ Agricultural Real 2~~~t8S6 Estate 1890-1991

and Methods of Estimation J Peter DeBraal

REPROWCED BY NATIDNAL TECHNICAL INFORMATIDN SERVICE

US DEPARTMENT OF COMMERCE SPRINGFIELD VIRGINIA 22161

1111111111111111111111111111111 PB94-1l2216

Taxes on US Agricultural Real Estate 1890middot1991 and Methods of Estimation By J Peter DeBraai Resources and Technology Division Economic Research Service US Department pf Agriculture Statistical Bulletin Number 866

Abstract

This bulletin provides State-level estimates of agricultural real estate taxes since 1890 Estimates include average taxes per acre for 1890-1991 and total taxes and taxes per $100 of full market value for 1909-91 The bulletin also explains the methods used by the US Department of Agriculture for obtainil11g and estimating the data

Keywords Agricultural land farmland real estate taxes property taxes

Contents

Summary ii Introduction bull 1 Background 2 Taxes Levied 2 Source of Annual Data 2

Computing Taxes per Acre 2 Computing Total Taxes Levied and Taxes per $100 of Full Market Value 3 Benchmarking 4

Variations AmongStates 4 References 5 Table l--Average tax per acre levied oh agricultural real estate by State 1890-1991 bull 6

Table 2--Total taxes levied on agricultural real estate by State 1909-1991 16 Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 bull 25

PROTECTED UNDER INTERNATIONAl COPYRIGHT ALL RIGHTSRESEAVED NATIONAL TECHNICAL INFORMATION SERVICE US DEPARTMENT OF COMMERCE

Washington DC 20005-4788 Septemb~r 1993

Summary

The average tax per acre levied on US agriculturalreal estate rose from $013 in 1890 to $551 in 1991 From 1909 to 1991 total agricultural real estates taxes rose from $1632 million to $477 billion and taxes per $100 of full market value rose from $048 to $080

1II

This report brings together State-level estimates of agricultiJ~Q real estate taxes since 1890--average taxes per acre for 1890-1991 and total taxes~ld taxes per $100 of full market value for 1909-91 There have been dramatic variations in the level of taxation among States In 1890 for example agricultural land in Oklahoma went untaxed whereas Massachusetts land was taxed at $048 per acre By 1991 New Mexico was the least taxed State ($039 per acre of agricultural land) and Rhode Island the most ($4963) In 1991 the average tax per $100 of full market value ranged from $009 for Delaware to $321 for Michigan

Unlike income and sales taxes which go mostly to State governments 96 percent of revenues from property taxes go to local governments Agricultural real estate taxes vary not only Over time but also among States Variations among States are partly due to the following

(1) The degree to which States rely on r~al estate taxes as a source of local revenue Although real estate taxes continue to Increase they declined from 31 percent of total State and local own-source revenue in 1972 to 22 percent in 1990~

(2) The extent to which States

1

provide tax relief such as use-value assessment homestead and old-age Average tax per $100 of full market value exemptions and veterans preferences levied on agricultural real estate 1991

As of December 31 1988 an States State Taxhad use-vaIue assessment laws which

are designed to tax farm and ranch Dollars lands in their current use and not at Highest taxed States thei~ market value For example farm Michigan 321 or ranch land in a developing urban Wisconsin 208

Arizona 204area would be taxed as farm or ranch New York 199land and not at the market value that Nebraska 141

the land might have for say residential development These laws are designed L(west taxed States not only to reduce agricultural real Louisiana 028

West Virginia 021estate taxes but also to encourage the New Mexico 017protection of farm and ranch land for Alabama 017

such aesthetic reasons as Open space Delaware 009 (3) Taxpayer resistance

Agricultural real estate taxes in US average 080

California declined an estimated 52 Data for Ala~ka not available Ipercent from 1977 to 1978 as a result

of PropoSition 13

ii

lt~) IfI11II II mil IIIIIIIIIIIUlIlII PB94 -112216

Taxes on us Agricultural Real Estate1890~1991 and Methods of Estimation

J Peter DeBraal

Introduction

Real estate taxes which affect property values and communities are a mainstay of local government revenues They are an important source of income to local governments for financing schools police and fire protection parks and numerous maintenance and social programs

Although real estate taxes continue to increase they declined from 31 percent of total State and local oWn-source revenue in 1972 to 22 percent in 1990 (Federation of Tax Administrators 1992) This drc1ine compares with an increase in State and local

Figure 1

own-source revenue from incometaxes (from 14 to 18 percent) sales taxes (from 15 to-17 percenObull and fees and misceUaneous revenqeAfrom20 to 30 percent) for the same pedod Other tmtes (gross receipts and severance alcohOl and tobacco taxes) declined from 20 to 13 percent (fig 1)

UrJike income and sales taxes which go moslfY to State governments 96 percent of revenues froM property taxes go to local governments Fees and miscellaneous revenues are mote evenly split with 57 percent going to local governments and the remaining 43 percent to th~ States

Taxes as percentage or State and local own-source revenue

1972 1990

Other (20) Fees and miSCellaneous revenUe (30)Fees and Iniscellaneous

revenue (20)

Real estate (22)

Ineonie (18)Income (14)

1

Background

Under ~e AgricUltural Adjustment Act of 1938 the United states Department of Agriculture (USDA) collecm agricultural reamp1 rstate tax data which are used as a component in USDAs prices-paid index for commodities and services interest taxes and farm wages Even before the Act however USDA prepared data on agricultural real estate taxes

In 1922 the Bureau of Agricultural Economics (BAE) predecessor to the Economic Research

Service (ERS) made a national estimate of real estate taxes paid by farmers and ranchers It sent a questionnaire to crop reportiis and asked each to report farm or ranch acreage and the total real estate taxes paid in~913-14 and 1921-22 BAE derived from the sample an average tax per acre for each of the States in each period BAE obtained national figures by weighting the 1913-14 and the 1921-22 State figures by census land-in-farmsfigures for 1910 and 1920 respectively BAE conducted subsequent studies from 1923 through 1927 and constructed an agricultural real estate tax data series for 1910-27

In 1930 the Bureau of the Census published a detailed analysis of taxes levied on farm and ranch real estate for 1929 These data provided a benchmark for BAEs estimates and resulted in revisions to the previously published data During 1934-36 BAE collected data on farm and ranch real estate taxes levied for the period 1890-1913 extending the agricultural real estate tax series back to 1890

Since the early 1930s there have been niinor adjustments in the methods of computing these taxes

lind in refining the estimates Generally however the procedures developed in the 1920s and 1930s have remained the same (Bird 1956)

Taxes Levied

The tax data are estimates of all ad valorem taxes levied (the tax bill) by State and local governments on farm and ranch land and buildings after allowing for preferential assessments old age homestead or veterans exemptions and so forth Levies for

improvements such as drainage and irrigation (improvements based on benefits received rather than value itself) are excluded The taxes estimated are on levies rather than taxes paid because of the possibHity of tax delinquencies which may take years to resolve Over time however taxes levied and taxes paid are presumed to be about equal

Source of Annual nata

Each year ERg conducts a naUonwide survey of tax asseSSing or collecting oftldhls in approximately 4200 taxing jurisdictions (generally counties but towns in New England Pennsylvania and New Jersey and parishes in Louisiana) The questionnaire asks officials to provide tax levy and acreage data for a randomly selecteq sample of 10 privately owned farm or ranch parcels in the jurisdiction for the current and preceding years If there are fewer than 10 farm or ranch parcels in the jurisdiction respondents are asked to provide information on all parcels in the jurisdiction (see box Other Sources of Agricultural Real Estate Tax Data)

Before 1989 ERS asked local officials to provide information on farms or ranches Farms or ranches are economic units and may be composed of more than one parcel of land the unit described by boundaries upon which taxes are1evied To gain more reporting accuracy ERS abandoned farms and ranches as a reporting unit in favor of the farm or ranch parcel

Computing Taxes per Acre

Taxes per acre are computed as follows

(1) Acres and taxes reported in the survey for all privately owned farm and ranch parcels within a State are grouped into the Census of AgricUlture size categories (1-9 acres 1 0-49 acre~ and so forth) in each State for thecurrelit and preceding years

-gt

(2) A simple arithmetic average tax per acre for the survey data is computed for each size category for each year by dividing the total taxes levied by the total acres in each size category

i

2

Other Sources of Agricultural Real amptate Tax Data

There are other sources of agricultural real estate tax data such as the Census Bureaus 1987 Census of Agriculture its 1987 Agricultural Economics and Land Ownership Survey (AELOS) and ERSs Farm Costs and Returns Survey The AELOS data are comprehensive but noticeably divergent from the agricultural real estate tax data For 1988 AELOS reported total tax of $48 billion taxes per acre of $608 and taxes per $100 of market value of $085 This compares with a total agricultural real estate tax of $43 billion taxes per acre of $492 and taxes per $100 of market value of $077 These differences may be ascribed to the sources of infonnation and the method of sampling

The AELOS data are from a one-time sample of farm real estate taxes paid by landowners whereas the agricultural real estate tax data are from an annual survey of all taxing jurisdictions in which the local taxing authority provides the taxes levied for a sample of parcels Nevertheless the two surveys are complementary The agricultural real estate tax series provides trend data whereas AELOS provides data for cross-sectional analysis for the year of the survey for such items as financing type of owner method of acquisition size of holdings and so forth The other two smmes of data on agricultural real estate tax are seriously limited in that they cover farm operators who cannot be expected to have reliable real estate tax infonnation on land they do not own In lddition the taxes reported from these sources are taxes paid unlke the levied taxes reported in the agricultural real estate tax data and they mix personal with real property taxes

(3) This average tax per acre is then multiplied by estimate of privately owned farm and ranch acres to census estimates of privately owned farm or ranch obtain a national tax-per-acre figure acres in each size category to obtain the total taxes levied for each size category for both years Computing Total Taxes Levied and Taxes per

$100 of Full Market Value (4) Taxes levied for each size category are aggregated to obtain the total agricultund real estate Total taxes are obtained by multiplying the taxes levied in each State for each of the 2 years eStimated tax per acre by the total acreage of

privately owned land in farms and ranches in each (5) This sum is then divided by the number of State privately owned -farm and ranch acres from census data for each State producing an estimate of Stateshy Estimates of taxes levied per $100 offull market level taxes for the current and preceding year value are obtained by dividing the tax per acre by

the value per acre from the ERS Agricultural Land (6) The current tax per acre is divided by the Values Survey and multiplying the result by 100 preceding years tax per acre to obtain the annual The tax per acre for a given year is divided by the percentage change in tax per acre for each State average value per acre for the preceding year This

value is used because in most States the date of (1) The annual percentage change is then multiplied taxes levied most closely approximates the date of by the tax per acre published in the tax series for the ERS land value estimate for the preceding year the preceding year to obtain the estimated tax per The average value per acre in each State is the acre for the current year amount reported in the Census of Agriculture for

census years and estimated by ERS for intercensal (8) The tax estimates for each State are totaled and years divided by the Bureau of the Census national

3

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 5: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

G =~ Taxes on US 1111111~~I~I~~I~1I1I11 ~~ Agricultural Real 2~~~t8S6 Estate 1890-1991

and Methods of Estimation J Peter DeBraal

REPROWCED BY NATIDNAL TECHNICAL INFORMATIDN SERVICE

US DEPARTMENT OF COMMERCE SPRINGFIELD VIRGINIA 22161

1111111111111111111111111111111 PB94-1l2216

Taxes on US Agricultural Real Estate 1890middot1991 and Methods of Estimation By J Peter DeBraai Resources and Technology Division Economic Research Service US Department pf Agriculture Statistical Bulletin Number 866

Abstract

This bulletin provides State-level estimates of agricultural real estate taxes since 1890 Estimates include average taxes per acre for 1890-1991 and total taxes and taxes per $100 of full market value for 1909-91 The bulletin also explains the methods used by the US Department of Agriculture for obtainil11g and estimating the data

Keywords Agricultural land farmland real estate taxes property taxes

Contents

Summary ii Introduction bull 1 Background 2 Taxes Levied 2 Source of Annual Data 2

Computing Taxes per Acre 2 Computing Total Taxes Levied and Taxes per $100 of Full Market Value 3 Benchmarking 4

Variations AmongStates 4 References 5 Table l--Average tax per acre levied oh agricultural real estate by State 1890-1991 bull 6

Table 2--Total taxes levied on agricultural real estate by State 1909-1991 16 Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 bull 25

PROTECTED UNDER INTERNATIONAl COPYRIGHT ALL RIGHTSRESEAVED NATIONAL TECHNICAL INFORMATION SERVICE US DEPARTMENT OF COMMERCE

Washington DC 20005-4788 Septemb~r 1993

Summary

The average tax per acre levied on US agriculturalreal estate rose from $013 in 1890 to $551 in 1991 From 1909 to 1991 total agricultural real estates taxes rose from $1632 million to $477 billion and taxes per $100 of full market value rose from $048 to $080

1II

This report brings together State-level estimates of agricultiJ~Q real estate taxes since 1890--average taxes per acre for 1890-1991 and total taxes~ld taxes per $100 of full market value for 1909-91 There have been dramatic variations in the level of taxation among States In 1890 for example agricultural land in Oklahoma went untaxed whereas Massachusetts land was taxed at $048 per acre By 1991 New Mexico was the least taxed State ($039 per acre of agricultural land) and Rhode Island the most ($4963) In 1991 the average tax per $100 of full market value ranged from $009 for Delaware to $321 for Michigan

Unlike income and sales taxes which go mostly to State governments 96 percent of revenues from property taxes go to local governments Agricultural real estate taxes vary not only Over time but also among States Variations among States are partly due to the following

(1) The degree to which States rely on r~al estate taxes as a source of local revenue Although real estate taxes continue to Increase they declined from 31 percent of total State and local own-source revenue in 1972 to 22 percent in 1990~

(2) The extent to which States

1

provide tax relief such as use-value assessment homestead and old-age Average tax per $100 of full market value exemptions and veterans preferences levied on agricultural real estate 1991

As of December 31 1988 an States State Taxhad use-vaIue assessment laws which

are designed to tax farm and ranch Dollars lands in their current use and not at Highest taxed States thei~ market value For example farm Michigan 321 or ranch land in a developing urban Wisconsin 208

Arizona 204area would be taxed as farm or ranch New York 199land and not at the market value that Nebraska 141

the land might have for say residential development These laws are designed L(west taxed States not only to reduce agricultural real Louisiana 028

West Virginia 021estate taxes but also to encourage the New Mexico 017protection of farm and ranch land for Alabama 017

such aesthetic reasons as Open space Delaware 009 (3) Taxpayer resistance

Agricultural real estate taxes in US average 080

California declined an estimated 52 Data for Ala~ka not available Ipercent from 1977 to 1978 as a result

of PropoSition 13

ii

lt~) IfI11II II mil IIIIIIIIIIIUlIlII PB94 -112216

Taxes on us Agricultural Real Estate1890~1991 and Methods of Estimation

J Peter DeBraal

Introduction

Real estate taxes which affect property values and communities are a mainstay of local government revenues They are an important source of income to local governments for financing schools police and fire protection parks and numerous maintenance and social programs

Although real estate taxes continue to increase they declined from 31 percent of total State and local oWn-source revenue in 1972 to 22 percent in 1990 (Federation of Tax Administrators 1992) This drc1ine compares with an increase in State and local

Figure 1

own-source revenue from incometaxes (from 14 to 18 percent) sales taxes (from 15 to-17 percenObull and fees and misceUaneous revenqeAfrom20 to 30 percent) for the same pedod Other tmtes (gross receipts and severance alcohOl and tobacco taxes) declined from 20 to 13 percent (fig 1)

UrJike income and sales taxes which go moslfY to State governments 96 percent of revenues froM property taxes go to local governments Fees and miscellaneous revenues are mote evenly split with 57 percent going to local governments and the remaining 43 percent to th~ States

Taxes as percentage or State and local own-source revenue

1972 1990

Other (20) Fees and miSCellaneous revenUe (30)Fees and Iniscellaneous

revenue (20)

Real estate (22)

Ineonie (18)Income (14)

1

Background

Under ~e AgricUltural Adjustment Act of 1938 the United states Department of Agriculture (USDA) collecm agricultural reamp1 rstate tax data which are used as a component in USDAs prices-paid index for commodities and services interest taxes and farm wages Even before the Act however USDA prepared data on agricultural real estate taxes

In 1922 the Bureau of Agricultural Economics (BAE) predecessor to the Economic Research

Service (ERS) made a national estimate of real estate taxes paid by farmers and ranchers It sent a questionnaire to crop reportiis and asked each to report farm or ranch acreage and the total real estate taxes paid in~913-14 and 1921-22 BAE derived from the sample an average tax per acre for each of the States in each period BAE obtained national figures by weighting the 1913-14 and the 1921-22 State figures by census land-in-farmsfigures for 1910 and 1920 respectively BAE conducted subsequent studies from 1923 through 1927 and constructed an agricultural real estate tax data series for 1910-27

In 1930 the Bureau of the Census published a detailed analysis of taxes levied on farm and ranch real estate for 1929 These data provided a benchmark for BAEs estimates and resulted in revisions to the previously published data During 1934-36 BAE collected data on farm and ranch real estate taxes levied for the period 1890-1913 extending the agricultural real estate tax series back to 1890

Since the early 1930s there have been niinor adjustments in the methods of computing these taxes

lind in refining the estimates Generally however the procedures developed in the 1920s and 1930s have remained the same (Bird 1956)

Taxes Levied

The tax data are estimates of all ad valorem taxes levied (the tax bill) by State and local governments on farm and ranch land and buildings after allowing for preferential assessments old age homestead or veterans exemptions and so forth Levies for

improvements such as drainage and irrigation (improvements based on benefits received rather than value itself) are excluded The taxes estimated are on levies rather than taxes paid because of the possibHity of tax delinquencies which may take years to resolve Over time however taxes levied and taxes paid are presumed to be about equal

Source of Annual nata

Each year ERg conducts a naUonwide survey of tax asseSSing or collecting oftldhls in approximately 4200 taxing jurisdictions (generally counties but towns in New England Pennsylvania and New Jersey and parishes in Louisiana) The questionnaire asks officials to provide tax levy and acreage data for a randomly selecteq sample of 10 privately owned farm or ranch parcels in the jurisdiction for the current and preceding years If there are fewer than 10 farm or ranch parcels in the jurisdiction respondents are asked to provide information on all parcels in the jurisdiction (see box Other Sources of Agricultural Real Estate Tax Data)

Before 1989 ERS asked local officials to provide information on farms or ranches Farms or ranches are economic units and may be composed of more than one parcel of land the unit described by boundaries upon which taxes are1evied To gain more reporting accuracy ERS abandoned farms and ranches as a reporting unit in favor of the farm or ranch parcel

Computing Taxes per Acre

Taxes per acre are computed as follows

(1) Acres and taxes reported in the survey for all privately owned farm and ranch parcels within a State are grouped into the Census of AgricUlture size categories (1-9 acres 1 0-49 acre~ and so forth) in each State for thecurrelit and preceding years

-gt

(2) A simple arithmetic average tax per acre for the survey data is computed for each size category for each year by dividing the total taxes levied by the total acres in each size category

i

2

Other Sources of Agricultural Real amptate Tax Data

There are other sources of agricultural real estate tax data such as the Census Bureaus 1987 Census of Agriculture its 1987 Agricultural Economics and Land Ownership Survey (AELOS) and ERSs Farm Costs and Returns Survey The AELOS data are comprehensive but noticeably divergent from the agricultural real estate tax data For 1988 AELOS reported total tax of $48 billion taxes per acre of $608 and taxes per $100 of market value of $085 This compares with a total agricultural real estate tax of $43 billion taxes per acre of $492 and taxes per $100 of market value of $077 These differences may be ascribed to the sources of infonnation and the method of sampling

The AELOS data are from a one-time sample of farm real estate taxes paid by landowners whereas the agricultural real estate tax data are from an annual survey of all taxing jurisdictions in which the local taxing authority provides the taxes levied for a sample of parcels Nevertheless the two surveys are complementary The agricultural real estate tax series provides trend data whereas AELOS provides data for cross-sectional analysis for the year of the survey for such items as financing type of owner method of acquisition size of holdings and so forth The other two smmes of data on agricultural real estate tax are seriously limited in that they cover farm operators who cannot be expected to have reliable real estate tax infonnation on land they do not own In lddition the taxes reported from these sources are taxes paid unlke the levied taxes reported in the agricultural real estate tax data and they mix personal with real property taxes

(3) This average tax per acre is then multiplied by estimate of privately owned farm and ranch acres to census estimates of privately owned farm or ranch obtain a national tax-per-acre figure acres in each size category to obtain the total taxes levied for each size category for both years Computing Total Taxes Levied and Taxes per

$100 of Full Market Value (4) Taxes levied for each size category are aggregated to obtain the total agricultund real estate Total taxes are obtained by multiplying the taxes levied in each State for each of the 2 years eStimated tax per acre by the total acreage of

privately owned land in farms and ranches in each (5) This sum is then divided by the number of State privately owned -farm and ranch acres from census data for each State producing an estimate of Stateshy Estimates of taxes levied per $100 offull market level taxes for the current and preceding year value are obtained by dividing the tax per acre by

the value per acre from the ERS Agricultural Land (6) The current tax per acre is divided by the Values Survey and multiplying the result by 100 preceding years tax per acre to obtain the annual The tax per acre for a given year is divided by the percentage change in tax per acre for each State average value per acre for the preceding year This

value is used because in most States the date of (1) The annual percentage change is then multiplied taxes levied most closely approximates the date of by the tax per acre published in the tax series for the ERS land value estimate for the preceding year the preceding year to obtain the estimated tax per The average value per acre in each State is the acre for the current year amount reported in the Census of Agriculture for

census years and estimated by ERS for intercensal (8) The tax estimates for each State are totaled and years divided by the Bureau of the Census national

3

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 6: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

1111111111111111111111111111111 PB94-1l2216

Taxes on US Agricultural Real Estate 1890middot1991 and Methods of Estimation By J Peter DeBraai Resources and Technology Division Economic Research Service US Department pf Agriculture Statistical Bulletin Number 866

Abstract

This bulletin provides State-level estimates of agricultural real estate taxes since 1890 Estimates include average taxes per acre for 1890-1991 and total taxes and taxes per $100 of full market value for 1909-91 The bulletin also explains the methods used by the US Department of Agriculture for obtainil11g and estimating the data

Keywords Agricultural land farmland real estate taxes property taxes

Contents

Summary ii Introduction bull 1 Background 2 Taxes Levied 2 Source of Annual Data 2

Computing Taxes per Acre 2 Computing Total Taxes Levied and Taxes per $100 of Full Market Value 3 Benchmarking 4

Variations AmongStates 4 References 5 Table l--Average tax per acre levied oh agricultural real estate by State 1890-1991 bull 6

Table 2--Total taxes levied on agricultural real estate by State 1909-1991 16 Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 bull 25

PROTECTED UNDER INTERNATIONAl COPYRIGHT ALL RIGHTSRESEAVED NATIONAL TECHNICAL INFORMATION SERVICE US DEPARTMENT OF COMMERCE

Washington DC 20005-4788 Septemb~r 1993

Summary

The average tax per acre levied on US agriculturalreal estate rose from $013 in 1890 to $551 in 1991 From 1909 to 1991 total agricultural real estates taxes rose from $1632 million to $477 billion and taxes per $100 of full market value rose from $048 to $080

1II

This report brings together State-level estimates of agricultiJ~Q real estate taxes since 1890--average taxes per acre for 1890-1991 and total taxes~ld taxes per $100 of full market value for 1909-91 There have been dramatic variations in the level of taxation among States In 1890 for example agricultural land in Oklahoma went untaxed whereas Massachusetts land was taxed at $048 per acre By 1991 New Mexico was the least taxed State ($039 per acre of agricultural land) and Rhode Island the most ($4963) In 1991 the average tax per $100 of full market value ranged from $009 for Delaware to $321 for Michigan

Unlike income and sales taxes which go mostly to State governments 96 percent of revenues from property taxes go to local governments Agricultural real estate taxes vary not only Over time but also among States Variations among States are partly due to the following

(1) The degree to which States rely on r~al estate taxes as a source of local revenue Although real estate taxes continue to Increase they declined from 31 percent of total State and local own-source revenue in 1972 to 22 percent in 1990~

(2) The extent to which States

1

provide tax relief such as use-value assessment homestead and old-age Average tax per $100 of full market value exemptions and veterans preferences levied on agricultural real estate 1991

As of December 31 1988 an States State Taxhad use-vaIue assessment laws which

are designed to tax farm and ranch Dollars lands in their current use and not at Highest taxed States thei~ market value For example farm Michigan 321 or ranch land in a developing urban Wisconsin 208

Arizona 204area would be taxed as farm or ranch New York 199land and not at the market value that Nebraska 141

the land might have for say residential development These laws are designed L(west taxed States not only to reduce agricultural real Louisiana 028

West Virginia 021estate taxes but also to encourage the New Mexico 017protection of farm and ranch land for Alabama 017

such aesthetic reasons as Open space Delaware 009 (3) Taxpayer resistance

Agricultural real estate taxes in US average 080

California declined an estimated 52 Data for Ala~ka not available Ipercent from 1977 to 1978 as a result

of PropoSition 13

ii

lt~) IfI11II II mil IIIIIIIIIIIUlIlII PB94 -112216

Taxes on us Agricultural Real Estate1890~1991 and Methods of Estimation

J Peter DeBraal

Introduction

Real estate taxes which affect property values and communities are a mainstay of local government revenues They are an important source of income to local governments for financing schools police and fire protection parks and numerous maintenance and social programs

Although real estate taxes continue to increase they declined from 31 percent of total State and local oWn-source revenue in 1972 to 22 percent in 1990 (Federation of Tax Administrators 1992) This drc1ine compares with an increase in State and local

Figure 1

own-source revenue from incometaxes (from 14 to 18 percent) sales taxes (from 15 to-17 percenObull and fees and misceUaneous revenqeAfrom20 to 30 percent) for the same pedod Other tmtes (gross receipts and severance alcohOl and tobacco taxes) declined from 20 to 13 percent (fig 1)

UrJike income and sales taxes which go moslfY to State governments 96 percent of revenues froM property taxes go to local governments Fees and miscellaneous revenues are mote evenly split with 57 percent going to local governments and the remaining 43 percent to th~ States

Taxes as percentage or State and local own-source revenue

1972 1990

Other (20) Fees and miSCellaneous revenUe (30)Fees and Iniscellaneous

revenue (20)

Real estate (22)

Ineonie (18)Income (14)

1

Background

Under ~e AgricUltural Adjustment Act of 1938 the United states Department of Agriculture (USDA) collecm agricultural reamp1 rstate tax data which are used as a component in USDAs prices-paid index for commodities and services interest taxes and farm wages Even before the Act however USDA prepared data on agricultural real estate taxes

In 1922 the Bureau of Agricultural Economics (BAE) predecessor to the Economic Research

Service (ERS) made a national estimate of real estate taxes paid by farmers and ranchers It sent a questionnaire to crop reportiis and asked each to report farm or ranch acreage and the total real estate taxes paid in~913-14 and 1921-22 BAE derived from the sample an average tax per acre for each of the States in each period BAE obtained national figures by weighting the 1913-14 and the 1921-22 State figures by census land-in-farmsfigures for 1910 and 1920 respectively BAE conducted subsequent studies from 1923 through 1927 and constructed an agricultural real estate tax data series for 1910-27

In 1930 the Bureau of the Census published a detailed analysis of taxes levied on farm and ranch real estate for 1929 These data provided a benchmark for BAEs estimates and resulted in revisions to the previously published data During 1934-36 BAE collected data on farm and ranch real estate taxes levied for the period 1890-1913 extending the agricultural real estate tax series back to 1890

Since the early 1930s there have been niinor adjustments in the methods of computing these taxes

lind in refining the estimates Generally however the procedures developed in the 1920s and 1930s have remained the same (Bird 1956)

Taxes Levied

The tax data are estimates of all ad valorem taxes levied (the tax bill) by State and local governments on farm and ranch land and buildings after allowing for preferential assessments old age homestead or veterans exemptions and so forth Levies for

improvements such as drainage and irrigation (improvements based on benefits received rather than value itself) are excluded The taxes estimated are on levies rather than taxes paid because of the possibHity of tax delinquencies which may take years to resolve Over time however taxes levied and taxes paid are presumed to be about equal

Source of Annual nata

Each year ERg conducts a naUonwide survey of tax asseSSing or collecting oftldhls in approximately 4200 taxing jurisdictions (generally counties but towns in New England Pennsylvania and New Jersey and parishes in Louisiana) The questionnaire asks officials to provide tax levy and acreage data for a randomly selecteq sample of 10 privately owned farm or ranch parcels in the jurisdiction for the current and preceding years If there are fewer than 10 farm or ranch parcels in the jurisdiction respondents are asked to provide information on all parcels in the jurisdiction (see box Other Sources of Agricultural Real Estate Tax Data)

Before 1989 ERS asked local officials to provide information on farms or ranches Farms or ranches are economic units and may be composed of more than one parcel of land the unit described by boundaries upon which taxes are1evied To gain more reporting accuracy ERS abandoned farms and ranches as a reporting unit in favor of the farm or ranch parcel

Computing Taxes per Acre

Taxes per acre are computed as follows

(1) Acres and taxes reported in the survey for all privately owned farm and ranch parcels within a State are grouped into the Census of AgricUlture size categories (1-9 acres 1 0-49 acre~ and so forth) in each State for thecurrelit and preceding years

-gt

(2) A simple arithmetic average tax per acre for the survey data is computed for each size category for each year by dividing the total taxes levied by the total acres in each size category

i

2

Other Sources of Agricultural Real amptate Tax Data

There are other sources of agricultural real estate tax data such as the Census Bureaus 1987 Census of Agriculture its 1987 Agricultural Economics and Land Ownership Survey (AELOS) and ERSs Farm Costs and Returns Survey The AELOS data are comprehensive but noticeably divergent from the agricultural real estate tax data For 1988 AELOS reported total tax of $48 billion taxes per acre of $608 and taxes per $100 of market value of $085 This compares with a total agricultural real estate tax of $43 billion taxes per acre of $492 and taxes per $100 of market value of $077 These differences may be ascribed to the sources of infonnation and the method of sampling

The AELOS data are from a one-time sample of farm real estate taxes paid by landowners whereas the agricultural real estate tax data are from an annual survey of all taxing jurisdictions in which the local taxing authority provides the taxes levied for a sample of parcels Nevertheless the two surveys are complementary The agricultural real estate tax series provides trend data whereas AELOS provides data for cross-sectional analysis for the year of the survey for such items as financing type of owner method of acquisition size of holdings and so forth The other two smmes of data on agricultural real estate tax are seriously limited in that they cover farm operators who cannot be expected to have reliable real estate tax infonnation on land they do not own In lddition the taxes reported from these sources are taxes paid unlke the levied taxes reported in the agricultural real estate tax data and they mix personal with real property taxes

(3) This average tax per acre is then multiplied by estimate of privately owned farm and ranch acres to census estimates of privately owned farm or ranch obtain a national tax-per-acre figure acres in each size category to obtain the total taxes levied for each size category for both years Computing Total Taxes Levied and Taxes per

$100 of Full Market Value (4) Taxes levied for each size category are aggregated to obtain the total agricultund real estate Total taxes are obtained by multiplying the taxes levied in each State for each of the 2 years eStimated tax per acre by the total acreage of

privately owned land in farms and ranches in each (5) This sum is then divided by the number of State privately owned -farm and ranch acres from census data for each State producing an estimate of Stateshy Estimates of taxes levied per $100 offull market level taxes for the current and preceding year value are obtained by dividing the tax per acre by

the value per acre from the ERS Agricultural Land (6) The current tax per acre is divided by the Values Survey and multiplying the result by 100 preceding years tax per acre to obtain the annual The tax per acre for a given year is divided by the percentage change in tax per acre for each State average value per acre for the preceding year This

value is used because in most States the date of (1) The annual percentage change is then multiplied taxes levied most closely approximates the date of by the tax per acre published in the tax series for the ERS land value estimate for the preceding year the preceding year to obtain the estimated tax per The average value per acre in each State is the acre for the current year amount reported in the Census of Agriculture for

census years and estimated by ERS for intercensal (8) The tax estimates for each State are totaled and years divided by the Bureau of the Census national

3

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 7: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

Summary

The average tax per acre levied on US agriculturalreal estate rose from $013 in 1890 to $551 in 1991 From 1909 to 1991 total agricultural real estates taxes rose from $1632 million to $477 billion and taxes per $100 of full market value rose from $048 to $080

1II

This report brings together State-level estimates of agricultiJ~Q real estate taxes since 1890--average taxes per acre for 1890-1991 and total taxes~ld taxes per $100 of full market value for 1909-91 There have been dramatic variations in the level of taxation among States In 1890 for example agricultural land in Oklahoma went untaxed whereas Massachusetts land was taxed at $048 per acre By 1991 New Mexico was the least taxed State ($039 per acre of agricultural land) and Rhode Island the most ($4963) In 1991 the average tax per $100 of full market value ranged from $009 for Delaware to $321 for Michigan

Unlike income and sales taxes which go mostly to State governments 96 percent of revenues from property taxes go to local governments Agricultural real estate taxes vary not only Over time but also among States Variations among States are partly due to the following

(1) The degree to which States rely on r~al estate taxes as a source of local revenue Although real estate taxes continue to Increase they declined from 31 percent of total State and local own-source revenue in 1972 to 22 percent in 1990~

(2) The extent to which States

1

provide tax relief such as use-value assessment homestead and old-age Average tax per $100 of full market value exemptions and veterans preferences levied on agricultural real estate 1991

As of December 31 1988 an States State Taxhad use-vaIue assessment laws which

are designed to tax farm and ranch Dollars lands in their current use and not at Highest taxed States thei~ market value For example farm Michigan 321 or ranch land in a developing urban Wisconsin 208

Arizona 204area would be taxed as farm or ranch New York 199land and not at the market value that Nebraska 141

the land might have for say residential development These laws are designed L(west taxed States not only to reduce agricultural real Louisiana 028

West Virginia 021estate taxes but also to encourage the New Mexico 017protection of farm and ranch land for Alabama 017

such aesthetic reasons as Open space Delaware 009 (3) Taxpayer resistance

Agricultural real estate taxes in US average 080

California declined an estimated 52 Data for Ala~ka not available Ipercent from 1977 to 1978 as a result

of PropoSition 13

ii

lt~) IfI11II II mil IIIIIIIIIIIUlIlII PB94 -112216

Taxes on us Agricultural Real Estate1890~1991 and Methods of Estimation

J Peter DeBraal

Introduction

Real estate taxes which affect property values and communities are a mainstay of local government revenues They are an important source of income to local governments for financing schools police and fire protection parks and numerous maintenance and social programs

Although real estate taxes continue to increase they declined from 31 percent of total State and local oWn-source revenue in 1972 to 22 percent in 1990 (Federation of Tax Administrators 1992) This drc1ine compares with an increase in State and local

Figure 1

own-source revenue from incometaxes (from 14 to 18 percent) sales taxes (from 15 to-17 percenObull and fees and misceUaneous revenqeAfrom20 to 30 percent) for the same pedod Other tmtes (gross receipts and severance alcohOl and tobacco taxes) declined from 20 to 13 percent (fig 1)

UrJike income and sales taxes which go moslfY to State governments 96 percent of revenues froM property taxes go to local governments Fees and miscellaneous revenues are mote evenly split with 57 percent going to local governments and the remaining 43 percent to th~ States

Taxes as percentage or State and local own-source revenue

1972 1990

Other (20) Fees and miSCellaneous revenUe (30)Fees and Iniscellaneous

revenue (20)

Real estate (22)

Ineonie (18)Income (14)

1

Background

Under ~e AgricUltural Adjustment Act of 1938 the United states Department of Agriculture (USDA) collecm agricultural reamp1 rstate tax data which are used as a component in USDAs prices-paid index for commodities and services interest taxes and farm wages Even before the Act however USDA prepared data on agricultural real estate taxes

In 1922 the Bureau of Agricultural Economics (BAE) predecessor to the Economic Research

Service (ERS) made a national estimate of real estate taxes paid by farmers and ranchers It sent a questionnaire to crop reportiis and asked each to report farm or ranch acreage and the total real estate taxes paid in~913-14 and 1921-22 BAE derived from the sample an average tax per acre for each of the States in each period BAE obtained national figures by weighting the 1913-14 and the 1921-22 State figures by census land-in-farmsfigures for 1910 and 1920 respectively BAE conducted subsequent studies from 1923 through 1927 and constructed an agricultural real estate tax data series for 1910-27

In 1930 the Bureau of the Census published a detailed analysis of taxes levied on farm and ranch real estate for 1929 These data provided a benchmark for BAEs estimates and resulted in revisions to the previously published data During 1934-36 BAE collected data on farm and ranch real estate taxes levied for the period 1890-1913 extending the agricultural real estate tax series back to 1890

Since the early 1930s there have been niinor adjustments in the methods of computing these taxes

lind in refining the estimates Generally however the procedures developed in the 1920s and 1930s have remained the same (Bird 1956)

Taxes Levied

The tax data are estimates of all ad valorem taxes levied (the tax bill) by State and local governments on farm and ranch land and buildings after allowing for preferential assessments old age homestead or veterans exemptions and so forth Levies for

improvements such as drainage and irrigation (improvements based on benefits received rather than value itself) are excluded The taxes estimated are on levies rather than taxes paid because of the possibHity of tax delinquencies which may take years to resolve Over time however taxes levied and taxes paid are presumed to be about equal

Source of Annual nata

Each year ERg conducts a naUonwide survey of tax asseSSing or collecting oftldhls in approximately 4200 taxing jurisdictions (generally counties but towns in New England Pennsylvania and New Jersey and parishes in Louisiana) The questionnaire asks officials to provide tax levy and acreage data for a randomly selecteq sample of 10 privately owned farm or ranch parcels in the jurisdiction for the current and preceding years If there are fewer than 10 farm or ranch parcels in the jurisdiction respondents are asked to provide information on all parcels in the jurisdiction (see box Other Sources of Agricultural Real Estate Tax Data)

Before 1989 ERS asked local officials to provide information on farms or ranches Farms or ranches are economic units and may be composed of more than one parcel of land the unit described by boundaries upon which taxes are1evied To gain more reporting accuracy ERS abandoned farms and ranches as a reporting unit in favor of the farm or ranch parcel

Computing Taxes per Acre

Taxes per acre are computed as follows

(1) Acres and taxes reported in the survey for all privately owned farm and ranch parcels within a State are grouped into the Census of AgricUlture size categories (1-9 acres 1 0-49 acre~ and so forth) in each State for thecurrelit and preceding years

-gt

(2) A simple arithmetic average tax per acre for the survey data is computed for each size category for each year by dividing the total taxes levied by the total acres in each size category

i

2

Other Sources of Agricultural Real amptate Tax Data

There are other sources of agricultural real estate tax data such as the Census Bureaus 1987 Census of Agriculture its 1987 Agricultural Economics and Land Ownership Survey (AELOS) and ERSs Farm Costs and Returns Survey The AELOS data are comprehensive but noticeably divergent from the agricultural real estate tax data For 1988 AELOS reported total tax of $48 billion taxes per acre of $608 and taxes per $100 of market value of $085 This compares with a total agricultural real estate tax of $43 billion taxes per acre of $492 and taxes per $100 of market value of $077 These differences may be ascribed to the sources of infonnation and the method of sampling

The AELOS data are from a one-time sample of farm real estate taxes paid by landowners whereas the agricultural real estate tax data are from an annual survey of all taxing jurisdictions in which the local taxing authority provides the taxes levied for a sample of parcels Nevertheless the two surveys are complementary The agricultural real estate tax series provides trend data whereas AELOS provides data for cross-sectional analysis for the year of the survey for such items as financing type of owner method of acquisition size of holdings and so forth The other two smmes of data on agricultural real estate tax are seriously limited in that they cover farm operators who cannot be expected to have reliable real estate tax infonnation on land they do not own In lddition the taxes reported from these sources are taxes paid unlke the levied taxes reported in the agricultural real estate tax data and they mix personal with real property taxes

(3) This average tax per acre is then multiplied by estimate of privately owned farm and ranch acres to census estimates of privately owned farm or ranch obtain a national tax-per-acre figure acres in each size category to obtain the total taxes levied for each size category for both years Computing Total Taxes Levied and Taxes per

$100 of Full Market Value (4) Taxes levied for each size category are aggregated to obtain the total agricultund real estate Total taxes are obtained by multiplying the taxes levied in each State for each of the 2 years eStimated tax per acre by the total acreage of

privately owned land in farms and ranches in each (5) This sum is then divided by the number of State privately owned -farm and ranch acres from census data for each State producing an estimate of Stateshy Estimates of taxes levied per $100 offull market level taxes for the current and preceding year value are obtained by dividing the tax per acre by

the value per acre from the ERS Agricultural Land (6) The current tax per acre is divided by the Values Survey and multiplying the result by 100 preceding years tax per acre to obtain the annual The tax per acre for a given year is divided by the percentage change in tax per acre for each State average value per acre for the preceding year This

value is used because in most States the date of (1) The annual percentage change is then multiplied taxes levied most closely approximates the date of by the tax per acre published in the tax series for the ERS land value estimate for the preceding year the preceding year to obtain the estimated tax per The average value per acre in each State is the acre for the current year amount reported in the Census of Agriculture for

census years and estimated by ERS for intercensal (8) The tax estimates for each State are totaled and years divided by the Bureau of the Census national

3

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 8: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

lt~) IfI11II II mil IIIIIIIIIIIUlIlII PB94 -112216

Taxes on us Agricultural Real Estate1890~1991 and Methods of Estimation

J Peter DeBraal

Introduction

Real estate taxes which affect property values and communities are a mainstay of local government revenues They are an important source of income to local governments for financing schools police and fire protection parks and numerous maintenance and social programs

Although real estate taxes continue to increase they declined from 31 percent of total State and local oWn-source revenue in 1972 to 22 percent in 1990 (Federation of Tax Administrators 1992) This drc1ine compares with an increase in State and local

Figure 1

own-source revenue from incometaxes (from 14 to 18 percent) sales taxes (from 15 to-17 percenObull and fees and misceUaneous revenqeAfrom20 to 30 percent) for the same pedod Other tmtes (gross receipts and severance alcohOl and tobacco taxes) declined from 20 to 13 percent (fig 1)

UrJike income and sales taxes which go moslfY to State governments 96 percent of revenues froM property taxes go to local governments Fees and miscellaneous revenues are mote evenly split with 57 percent going to local governments and the remaining 43 percent to th~ States

Taxes as percentage or State and local own-source revenue

1972 1990

Other (20) Fees and miSCellaneous revenUe (30)Fees and Iniscellaneous

revenue (20)

Real estate (22)

Ineonie (18)Income (14)

1

Background

Under ~e AgricUltural Adjustment Act of 1938 the United states Department of Agriculture (USDA) collecm agricultural reamp1 rstate tax data which are used as a component in USDAs prices-paid index for commodities and services interest taxes and farm wages Even before the Act however USDA prepared data on agricultural real estate taxes

In 1922 the Bureau of Agricultural Economics (BAE) predecessor to the Economic Research

Service (ERS) made a national estimate of real estate taxes paid by farmers and ranchers It sent a questionnaire to crop reportiis and asked each to report farm or ranch acreage and the total real estate taxes paid in~913-14 and 1921-22 BAE derived from the sample an average tax per acre for each of the States in each period BAE obtained national figures by weighting the 1913-14 and the 1921-22 State figures by census land-in-farmsfigures for 1910 and 1920 respectively BAE conducted subsequent studies from 1923 through 1927 and constructed an agricultural real estate tax data series for 1910-27

In 1930 the Bureau of the Census published a detailed analysis of taxes levied on farm and ranch real estate for 1929 These data provided a benchmark for BAEs estimates and resulted in revisions to the previously published data During 1934-36 BAE collected data on farm and ranch real estate taxes levied for the period 1890-1913 extending the agricultural real estate tax series back to 1890

Since the early 1930s there have been niinor adjustments in the methods of computing these taxes

lind in refining the estimates Generally however the procedures developed in the 1920s and 1930s have remained the same (Bird 1956)

Taxes Levied

The tax data are estimates of all ad valorem taxes levied (the tax bill) by State and local governments on farm and ranch land and buildings after allowing for preferential assessments old age homestead or veterans exemptions and so forth Levies for

improvements such as drainage and irrigation (improvements based on benefits received rather than value itself) are excluded The taxes estimated are on levies rather than taxes paid because of the possibHity of tax delinquencies which may take years to resolve Over time however taxes levied and taxes paid are presumed to be about equal

Source of Annual nata

Each year ERg conducts a naUonwide survey of tax asseSSing or collecting oftldhls in approximately 4200 taxing jurisdictions (generally counties but towns in New England Pennsylvania and New Jersey and parishes in Louisiana) The questionnaire asks officials to provide tax levy and acreage data for a randomly selecteq sample of 10 privately owned farm or ranch parcels in the jurisdiction for the current and preceding years If there are fewer than 10 farm or ranch parcels in the jurisdiction respondents are asked to provide information on all parcels in the jurisdiction (see box Other Sources of Agricultural Real Estate Tax Data)

Before 1989 ERS asked local officials to provide information on farms or ranches Farms or ranches are economic units and may be composed of more than one parcel of land the unit described by boundaries upon which taxes are1evied To gain more reporting accuracy ERS abandoned farms and ranches as a reporting unit in favor of the farm or ranch parcel

Computing Taxes per Acre

Taxes per acre are computed as follows

(1) Acres and taxes reported in the survey for all privately owned farm and ranch parcels within a State are grouped into the Census of AgricUlture size categories (1-9 acres 1 0-49 acre~ and so forth) in each State for thecurrelit and preceding years

-gt

(2) A simple arithmetic average tax per acre for the survey data is computed for each size category for each year by dividing the total taxes levied by the total acres in each size category

i

2

Other Sources of Agricultural Real amptate Tax Data

There are other sources of agricultural real estate tax data such as the Census Bureaus 1987 Census of Agriculture its 1987 Agricultural Economics and Land Ownership Survey (AELOS) and ERSs Farm Costs and Returns Survey The AELOS data are comprehensive but noticeably divergent from the agricultural real estate tax data For 1988 AELOS reported total tax of $48 billion taxes per acre of $608 and taxes per $100 of market value of $085 This compares with a total agricultural real estate tax of $43 billion taxes per acre of $492 and taxes per $100 of market value of $077 These differences may be ascribed to the sources of infonnation and the method of sampling

The AELOS data are from a one-time sample of farm real estate taxes paid by landowners whereas the agricultural real estate tax data are from an annual survey of all taxing jurisdictions in which the local taxing authority provides the taxes levied for a sample of parcels Nevertheless the two surveys are complementary The agricultural real estate tax series provides trend data whereas AELOS provides data for cross-sectional analysis for the year of the survey for such items as financing type of owner method of acquisition size of holdings and so forth The other two smmes of data on agricultural real estate tax are seriously limited in that they cover farm operators who cannot be expected to have reliable real estate tax infonnation on land they do not own In lddition the taxes reported from these sources are taxes paid unlke the levied taxes reported in the agricultural real estate tax data and they mix personal with real property taxes

(3) This average tax per acre is then multiplied by estimate of privately owned farm and ranch acres to census estimates of privately owned farm or ranch obtain a national tax-per-acre figure acres in each size category to obtain the total taxes levied for each size category for both years Computing Total Taxes Levied and Taxes per

$100 of Full Market Value (4) Taxes levied for each size category are aggregated to obtain the total agricultund real estate Total taxes are obtained by multiplying the taxes levied in each State for each of the 2 years eStimated tax per acre by the total acreage of

privately owned land in farms and ranches in each (5) This sum is then divided by the number of State privately owned -farm and ranch acres from census data for each State producing an estimate of Stateshy Estimates of taxes levied per $100 offull market level taxes for the current and preceding year value are obtained by dividing the tax per acre by

the value per acre from the ERS Agricultural Land (6) The current tax per acre is divided by the Values Survey and multiplying the result by 100 preceding years tax per acre to obtain the annual The tax per acre for a given year is divided by the percentage change in tax per acre for each State average value per acre for the preceding year This

value is used because in most States the date of (1) The annual percentage change is then multiplied taxes levied most closely approximates the date of by the tax per acre published in the tax series for the ERS land value estimate for the preceding year the preceding year to obtain the estimated tax per The average value per acre in each State is the acre for the current year amount reported in the Census of Agriculture for

census years and estimated by ERS for intercensal (8) The tax estimates for each State are totaled and years divided by the Bureau of the Census national

3

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 9: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

Background

Under ~e AgricUltural Adjustment Act of 1938 the United states Department of Agriculture (USDA) collecm agricultural reamp1 rstate tax data which are used as a component in USDAs prices-paid index for commodities and services interest taxes and farm wages Even before the Act however USDA prepared data on agricultural real estate taxes

In 1922 the Bureau of Agricultural Economics (BAE) predecessor to the Economic Research

Service (ERS) made a national estimate of real estate taxes paid by farmers and ranchers It sent a questionnaire to crop reportiis and asked each to report farm or ranch acreage and the total real estate taxes paid in~913-14 and 1921-22 BAE derived from the sample an average tax per acre for each of the States in each period BAE obtained national figures by weighting the 1913-14 and the 1921-22 State figures by census land-in-farmsfigures for 1910 and 1920 respectively BAE conducted subsequent studies from 1923 through 1927 and constructed an agricultural real estate tax data series for 1910-27

In 1930 the Bureau of the Census published a detailed analysis of taxes levied on farm and ranch real estate for 1929 These data provided a benchmark for BAEs estimates and resulted in revisions to the previously published data During 1934-36 BAE collected data on farm and ranch real estate taxes levied for the period 1890-1913 extending the agricultural real estate tax series back to 1890

Since the early 1930s there have been niinor adjustments in the methods of computing these taxes

lind in refining the estimates Generally however the procedures developed in the 1920s and 1930s have remained the same (Bird 1956)

Taxes Levied

The tax data are estimates of all ad valorem taxes levied (the tax bill) by State and local governments on farm and ranch land and buildings after allowing for preferential assessments old age homestead or veterans exemptions and so forth Levies for

improvements such as drainage and irrigation (improvements based on benefits received rather than value itself) are excluded The taxes estimated are on levies rather than taxes paid because of the possibHity of tax delinquencies which may take years to resolve Over time however taxes levied and taxes paid are presumed to be about equal

Source of Annual nata

Each year ERg conducts a naUonwide survey of tax asseSSing or collecting oftldhls in approximately 4200 taxing jurisdictions (generally counties but towns in New England Pennsylvania and New Jersey and parishes in Louisiana) The questionnaire asks officials to provide tax levy and acreage data for a randomly selecteq sample of 10 privately owned farm or ranch parcels in the jurisdiction for the current and preceding years If there are fewer than 10 farm or ranch parcels in the jurisdiction respondents are asked to provide information on all parcels in the jurisdiction (see box Other Sources of Agricultural Real Estate Tax Data)

Before 1989 ERS asked local officials to provide information on farms or ranches Farms or ranches are economic units and may be composed of more than one parcel of land the unit described by boundaries upon which taxes are1evied To gain more reporting accuracy ERS abandoned farms and ranches as a reporting unit in favor of the farm or ranch parcel

Computing Taxes per Acre

Taxes per acre are computed as follows

(1) Acres and taxes reported in the survey for all privately owned farm and ranch parcels within a State are grouped into the Census of AgricUlture size categories (1-9 acres 1 0-49 acre~ and so forth) in each State for thecurrelit and preceding years

-gt

(2) A simple arithmetic average tax per acre for the survey data is computed for each size category for each year by dividing the total taxes levied by the total acres in each size category

i

2

Other Sources of Agricultural Real amptate Tax Data

There are other sources of agricultural real estate tax data such as the Census Bureaus 1987 Census of Agriculture its 1987 Agricultural Economics and Land Ownership Survey (AELOS) and ERSs Farm Costs and Returns Survey The AELOS data are comprehensive but noticeably divergent from the agricultural real estate tax data For 1988 AELOS reported total tax of $48 billion taxes per acre of $608 and taxes per $100 of market value of $085 This compares with a total agricultural real estate tax of $43 billion taxes per acre of $492 and taxes per $100 of market value of $077 These differences may be ascribed to the sources of infonnation and the method of sampling

The AELOS data are from a one-time sample of farm real estate taxes paid by landowners whereas the agricultural real estate tax data are from an annual survey of all taxing jurisdictions in which the local taxing authority provides the taxes levied for a sample of parcels Nevertheless the two surveys are complementary The agricultural real estate tax series provides trend data whereas AELOS provides data for cross-sectional analysis for the year of the survey for such items as financing type of owner method of acquisition size of holdings and so forth The other two smmes of data on agricultural real estate tax are seriously limited in that they cover farm operators who cannot be expected to have reliable real estate tax infonnation on land they do not own In lddition the taxes reported from these sources are taxes paid unlke the levied taxes reported in the agricultural real estate tax data and they mix personal with real property taxes

(3) This average tax per acre is then multiplied by estimate of privately owned farm and ranch acres to census estimates of privately owned farm or ranch obtain a national tax-per-acre figure acres in each size category to obtain the total taxes levied for each size category for both years Computing Total Taxes Levied and Taxes per

$100 of Full Market Value (4) Taxes levied for each size category are aggregated to obtain the total agricultund real estate Total taxes are obtained by multiplying the taxes levied in each State for each of the 2 years eStimated tax per acre by the total acreage of

privately owned land in farms and ranches in each (5) This sum is then divided by the number of State privately owned -farm and ranch acres from census data for each State producing an estimate of Stateshy Estimates of taxes levied per $100 offull market level taxes for the current and preceding year value are obtained by dividing the tax per acre by

the value per acre from the ERS Agricultural Land (6) The current tax per acre is divided by the Values Survey and multiplying the result by 100 preceding years tax per acre to obtain the annual The tax per acre for a given year is divided by the percentage change in tax per acre for each State average value per acre for the preceding year This

value is used because in most States the date of (1) The annual percentage change is then multiplied taxes levied most closely approximates the date of by the tax per acre published in the tax series for the ERS land value estimate for the preceding year the preceding year to obtain the estimated tax per The average value per acre in each State is the acre for the current year amount reported in the Census of Agriculture for

census years and estimated by ERS for intercensal (8) The tax estimates for each State are totaled and years divided by the Bureau of the Census national

3

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 10: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

Other Sources of Agricultural Real amptate Tax Data

There are other sources of agricultural real estate tax data such as the Census Bureaus 1987 Census of Agriculture its 1987 Agricultural Economics and Land Ownership Survey (AELOS) and ERSs Farm Costs and Returns Survey The AELOS data are comprehensive but noticeably divergent from the agricultural real estate tax data For 1988 AELOS reported total tax of $48 billion taxes per acre of $608 and taxes per $100 of market value of $085 This compares with a total agricultural real estate tax of $43 billion taxes per acre of $492 and taxes per $100 of market value of $077 These differences may be ascribed to the sources of infonnation and the method of sampling

The AELOS data are from a one-time sample of farm real estate taxes paid by landowners whereas the agricultural real estate tax data are from an annual survey of all taxing jurisdictions in which the local taxing authority provides the taxes levied for a sample of parcels Nevertheless the two surveys are complementary The agricultural real estate tax series provides trend data whereas AELOS provides data for cross-sectional analysis for the year of the survey for such items as financing type of owner method of acquisition size of holdings and so forth The other two smmes of data on agricultural real estate tax are seriously limited in that they cover farm operators who cannot be expected to have reliable real estate tax infonnation on land they do not own In lddition the taxes reported from these sources are taxes paid unlke the levied taxes reported in the agricultural real estate tax data and they mix personal with real property taxes

(3) This average tax per acre is then multiplied by estimate of privately owned farm and ranch acres to census estimates of privately owned farm or ranch obtain a national tax-per-acre figure acres in each size category to obtain the total taxes levied for each size category for both years Computing Total Taxes Levied and Taxes per

$100 of Full Market Value (4) Taxes levied for each size category are aggregated to obtain the total agricultund real estate Total taxes are obtained by multiplying the taxes levied in each State for each of the 2 years eStimated tax per acre by the total acreage of

privately owned land in farms and ranches in each (5) This sum is then divided by the number of State privately owned -farm and ranch acres from census data for each State producing an estimate of Stateshy Estimates of taxes levied per $100 offull market level taxes for the current and preceding year value are obtained by dividing the tax per acre by

the value per acre from the ERS Agricultural Land (6) The current tax per acre is divided by the Values Survey and multiplying the result by 100 preceding years tax per acre to obtain the annual The tax per acre for a given year is divided by the percentage change in tax per acre for each State average value per acre for the preceding year This

value is used because in most States the date of (1) The annual percentage change is then multiplied taxes levied most closely approximates the date of by the tax per acre published in the tax series for the ERS land value estimate for the preceding year the preceding year to obtain the estimated tax per The average value per acre in each State is the acre for the current year amount reported in the Census of Agriculture for

census years and estimated by ERS for intercensal (8) The tax estimates for each State are totaled and years divided by the Bureau of the Census national

3

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 11: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

Benchmarking

Because the estimating procedure uses the number of privately owned acres in farms and ranches from the Census of Agriculture agricultural real estate tax estimates are adjusted to incorporate shifts in acreage and value tht occur over time These adjustments are made every 5 ye~ after the publication of a new Census of Agriculture

Acreage data used to produce tables 1-3 have been adjusted through 1987 the year of the last published Census of Agriculture During intercensal years the number of acres in farms and ranches is based on the percentage change in these acres published by USDAs National Agricultural Statistics Service Because the figures on atres in farms and ranches include public lands which are not taxable adjustments are also made to confine the data to privately owned acres that are subject to property taxes

Variations Among States

The average tax per acre levied on agricultural real estate rose ffom $013 in 1890 to $551 in 1991 From 1909 to 1991 total taxes rose from $1632 million to $477 billion and taxes per $100 of fun market value rose from $048 to $080 Taxes per acre surpassed taxes per $100 of fun marktpound value in 1957 (fig 2)

In addition to variations over time there have been dramatic variations in level of taxation among States For example in 1890 Oklahoma acr~ were untaxed whereas the tax per acre in Massachusetts was $048 By 1991 New Mexico was the least taxed State ($039 per acre) ahd Rhode Island the most ($4963) in 1991 the average tax per $100 of full mllrket value ranged from $009 in Delaware to $321 ill Michigan

Variationsong States are partly due to (1) the degree to whiCh States rely on real estate taxes as a source of local revenue (2) the extent to whiCh States provide tax relief such as use-value assessment homestead and old-age exemptions and veterans preferences and (3) taxpayer resistance to increasing real estate taxes

4

~Of December 31 1988 all States had use-value assessment laws which are designed to titx farm and ranch lands in their cUrrent use and not at their ~Ifket value Forexample fm or ranch land in a developing urbangtarea would re taxed as farm or ranch land and not at the market value that the1and might have for say residential development These laws are designed not only to reduce agricultural real estate taxes but lIso to encourage the protection of farms and ranches for such aesthetic reaSons as open space These laws vFKj among jWisdictions some laws proYide for penalties for removal of land from agriculture (Aiken 1990)

Some States have encountered taxpayer resistance to increases in real property taxation CalIfornias mU~J1 publicized Proposition 13 for example established a maximum combined tax rate of 1 per cent of the 1975 full cash value of property and) limited the [annual] growth of property taxes to 2 per centper year Overall it is estimated that in California farm real estate taxes declined by 52 per cent from 1977 to 1978 as a result of Proposition 13 (Hrubovcak and Rountree 1981) Because ofmiddot such resistance States and local governments have turned from real estate taxes to other sourCes of revenue such as increased sales income and miscellaneous taxes and additional and higher user fees ( I

Figwl2

I) US agricultural real estate taxes il)

Donais 6~----~----------------~------~

(1

5

4

3 tY

Per $100 of 2 full market value ()

19 29 39 49 59 69 79 89 rJ

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 12: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

( )

Refeiences

Aiken 10 State Farmland Preferential Assessment Statutes RB31 Agr Econ Dept Univ of Neb (1990)

(

BiedR Taxes Levied on Farm Property in the United States and Methods of Estimating Them SBshy189 Agr Res Serv US Dept Agr (1956)

Federation of Tax Administrators Tax Administrators News Vol 56 No 10 (1992)

Hrubovcak 1 and FA Burke Farm Real Estate Taxes 1981 SB-701Econ Res Serv US Dept Agr (1983)

Hrubovcak1 and HW Rountree Farm Real Estate T4Xes 1979 SB-666 Econ Res SerVbull US Dept Agr (1981)

Starn IM ap(i EL Courtney ReyisedmiddotEstitttates oolTaxes Levied on Farm Real Properly 1960-73

SB-538 Econ Res Servl1S Dept Age (1975)

Stinson TF EL Courtney and R Bird Revised Estimates ofTaxes Levied on Farm Real Propertyshy1950-67 SB-441 Econ Res Serv US Dept Agr (i969)

J

5

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 13: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

-------------------

r)

(I

i

Table 1--Average tax per acre levied on agricultural real estate by St~te 18~0-1991

---------------------~----------------------------- --------------------------__-------------------------------State 1890 1891 1892 1Sr13- 1894 1895 1896 1897 1898 1899 190( ---------------------------------~---------------~------~-----------------~-----~-------------------------- --------

Dollars (nominaL)

Alabama 004 004 004 004 004 004 004 005 005 005 006 Alaska 1gt-Arizona 003 003 002 003 003 003 003 003 003 003 003 Arkansas 008 008 007 007 007 007 007 008 007 008 009 California 025 022 022 024 022 025 022 022 021 023 022

Colorado 008 008 007 007 006 006 007 006 006 006 005 COVMcticut 035 034 032 033 033 038 038 036 037 036 037 Delaware 020 020 020 021 021 021 021 022 022 022 022 Florida 008 007 008 008 007 005 004 005 004 004 004 Georgia 005 005 005 005 005 005 005 005 005 005 005

Hawlti i daho 004 005 005 006 006 009 008 009 008 009 008 III fnois 021 021 022 022 023 025 025 026 025 025 024 Indiana 025 030 029 031 031 030 031 032 032 031 029 IOlia 018 017 018 020 020 021 019 020 021 021 021

Kansas 011 012 012 012 012 012 012 011 011 011 011 Kentucky 008 009 010 010 010 010 010 012 012 012 011 Louisiana 010 010 010 010 010 010 010 010 011 011 011 Maine 019 022 019 020 022 021 023 021 022 020 020 Maryland 026 028 029 029 029 027 030 027 030 028 029

Massachusetts 048 048 051 053 054 056 059 060 063 062 062 Michigan 021 022 021 024 023 025 023 024 024 027

I 025

Minnesota 010 011 012 012 012 012 011 011 012 012 012 Mississippi 010 009 008 008 009 008 008 008 008 008 008 Missouri 008 008 ooe 008 009 009 009 009 oca 009 009

Montana 003 003 003 003 004 005 004 004 004 004 004 Nebraska 008 008 009 009 009 009 009 008 008 008 008 Nevada 004 005 004 004 005 005 005 005 005 005 005 ~ew HampqIShire 030 030 028 029 025 026 027 030 027 028 028 New Jersey 047 046 046 047 049 051 053 056 056 060 060

New Mexico 002 002 002 002 002 002 002 002 002 002 002 New York 026 024 025 025 026 027 026 025 025 026 025 North Carolina 005 005 005 005 005 005 005 005 005 004 004 North Dakota 009 010 009 009 010 010 009 008 008 008 009 Ohio 033 028 030 031 032 032 032 032 033 034 035

Oklahoma 000 01 011 011 011 011 010 011 010 010 010 Oregon 007 008 009 006 006 006 006 005 006 006 006 Pennsylvania 023 032 032 032 034 035 034 035 036 037 037 Rhode Island 028 029 030 031 031 031 032 032 034 036 036 South Carolina 007 1]07 007 008 008 008 008 009 009 009 On9

South Dakota 006 006 006 007 006 007 006 006 006 006 006 Tennessee 011 oh 010 011 010 q10 010 010 010 010 010 Texas 003 003 003 003 003 003 003 003 003 003 003 Utah 012 013 014 014 011 010 012 011 011 010 010 Vermont 011 010 010 012 012 012 013 015 015 015 014

Virginia 007 007 007 007 0013 008 007 007 007 007 008 Washington 010 014 011 013 010 010 010 010 009 010 009 West lIirginia 011 011 011 011 011 011 012 012 012 013 012 Wisconsin 012 014 015 014 014 015 015 017 016 016 016 Wyoming 001 001 001 001 001 001 001 001 001 001 001

Uni ted States 013 013 013 013 013 014 013 013 013 013 013

-- = Not available Coot inued- shy

6

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 14: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

Table l--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

----~--------------------------------------------------------------------------------------~-~-----------State 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 --------------------------------------~--------------- --------------------------------------------------

Dollars (nominal)

Alabama 006 006 006 006 006 007 007 008 008 008 Alaska Arizone 003 003 003 003 003 003 003 004 005 006 ArkansAs IlJ09 010 010 010 011 0bull 11 012 012 013 013 Cal Hornia 023 022 027 027 028 028 029 030 033 032

ColorLdo 006 006 006 006 007 007 008 008 010 010 Connec j cut 038 034 036 036 038 039 042 041 043 046 Delaware 022 022 022 022 022 022 022 023 023 024 Florida 004 005 005 005 007 007 008 008 008 009 Georgia 006 007 008 006 008 007 009 009 009 010

Hawaii Ideto 010 010 010 010 011 010 011 014 016 017 Illinois 026 026 029 030 030 030 032 033 036 035 Indiana 032 033 038 037 039 039 042 043 047 048 Iowa 022 024 030 029 029 028 030 030 032 033

Kansas 011 012 013 013 014 014 015 016 017 017 Kentucky Louisiana

011 012

012 012

012 013

012 013

012 015

013 014

013 015

013 015

014 013

015 014

Moine 021 021 021 023 022 023 025 024 026 027 Maryland 028 029 031 032 033 033 031 035 034 040

Massachusetts 062 062 066 (164 068 069 069 075 076 078 Michigan Minnesota

025 013

024 015

027 016

026 017

029 018

028 017

029 019

032 020

037 020

037 020

MississiPPi 009 009 009 009 009 011 012 012 013 013 Missouri 010 010 010 010 010 010 011 011 013 013

Montana 005 004 004 004 004 004 004 005 006 006 Nebraska 008 008 009 011 011 011 012 014 a14 015 Nevada 005 004 004 004 004 005 005 005 006 006 New HElqlshire New Jersey

027 063

028 066

028 066

027 068

029 067

031 061

031 060

030 061

033 068

029 069

New Mexico 002 002 001 001 001 001 002 001 002 002 New York 0~26 024 026 026 028 029 033 037 038 038 North Carol ina 005 005 005 005 005 005 006 006 006 006 North Dakota 010 009 C~middot1O 010 011 011 012 012 013 013 Ohio 036 033 035 037 038 040 041 043 044 045

Oklahoma 0i3 012 012 011 012 011 010 017 020 014 Oregim Pennsylvania

007 037

008 039

008 041

008 043

008 044

009 045

ooe 044

010 047

011 049

013 047

Rhode Island 037 039 037 042 040 042 042 041 043 044 South Carolina 009 009 009 009 010 010 010 011 011 013

South Dakota 006 007 008 007 008 007 010 009 011 012 Tennessee 011 011 011 011 011 012 012 012 013 014 Texas 003 1l03 003 003 003 003 004 004 004 005 Utah 009 009 010 010 011 011 012 013 013 013 Vermont 014 011 01~ 016 016 016 017 018 019 020

Virginia 008 008 008 008 008 009 009 009 009 010 Washington West Virginia

011 013

011 012

012 013

013 013

014 011

016 009

019 010

019 010

024 011

025 011

Wisconsin Wyoming

019 001

020 001

019 002

020 002

021 002

021 002

026 002

027 003

028 002

02f 003

United States 013 014 015 015 015 016 016 017 019 019 ---------------~---shy = Hot available Continued-shy

7

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 15: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991--continued

--------------------------------------------------~----------------~--------------------------------------State 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 ------------------------------------------------------ ---------------------------------------------------~

Dollars (nominal)

Alabama Alaska

009 009 010 010 011 (

012 013 014 015 019

Arizona 006 007 008 008 009 008 010 010 013 018 ~rkansas California

015 037

015 037

016 039

016 044

017 047

018 049

023 055

024 055

030 069

033 093

Colorado 011 011 012 013 013 013 016 017 022 027 Connecticut Delaware Florida GPOrgia

047 025 010 011

052 026 012 012

053 027 014 013

057 029 020 015

061 032 023 015

064 034 024 016

071 043 028 017

076 047 031 020

095 061 039 023

108 0G8 046 028

Hawaii Idaho Illinois

028 038

027 040

030 049

027 046

030 052

030 061

036 068

038 065

054 081

063 099

Indiana Iowa

052 039

054 041

059 056

059 056

066 060

073 064

076 074

079 076

090 094

126 110middot

Kansas Kentucky Louisiana Maine Maryland

019 015 015 028 039

020 016 015 029 037

021 016 018 0lt32 038

022 016 019 032 041

023 017 019 033 042

024 018 021 034 047

027 018 026 039 048

028 019 034 040 058

035 028 042 045 060

0bull 42 038 055 055 072

Massachusetts Michigan Minnesota MississippiMissouri

080 041 022 013 014

082 047 0bull24 014 014

088 054 030 016 014

095 055 034 017 015

098 063 035 016 016

102 065 039 018 016

102 074 046 025 019

110 080 048 031 018

123 107 064 037 025

155 123 076 050 028

Montana Nebraska Nevada

006 016 006

007 017 006

008 019 008

008 019 011

008 019 011

009 020 011

010 022 013

010 023 014

013 028 017

014 042 021

New H~hire ~ew Jersey

032 070

030 074

033 076

035 076

035 081

036 085

039 097

041 103

051 113

057 150

New Mexico New York North Carolina North Dakota Ohio

002 040 009 014 045

002 044 009 014 046

004 045 010 015 053

()04 0~8 010 017 051

003 053 012 020 060

003 054 012 021 067

003 063 014 021 069

004 064 015 025 073

005 072 020 043 084

005 087 034 044 107

Oklahoma OregonPennsylvania Rhode Island South Carolina

020 016 048 044 013

020 016 049 048 013

020 017 050 048 014

017 016 050 049 015

023 017 051 054 015

021 019 055 055 015

024 020 057 059 017

025 022 063 064 024

037 028 068 070 028

038 0~7 082 081 035

South Dakota Tennessee Texas Utah Vermont

012 014 006 015 021

013 014 006 016 022

015 015 008 018 022

015 016 008 020 023

017 017 009 020 025

018 018 009 022 027

022 021 011 025 029

026 023 012 025 033

035 026 015 034 037

045 040 016 047 045

Virginia Washington West Virginia Wisconsin Wyoming

012 028 011 031 003

012 029 011 035 003

012 034 013 047 004

013 032 014 045 004

013 032 017 049 005

016 033 018 053 005

017 038 020 058 005

018 042 020 062 005

020 053 028 089 008

023 067 031 104 009

United States 021 021 024 024 026 028 031 033 041 051 -------------~------shy = Not available Cont i nuedshy -

8

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 16: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

----------------------------------------------------------------------------------------------------------

table 1--Average tax per acre levied on 3griculhrel real estate ltiy State 1890-1991--continued

State 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 ----------------------------------------------------------------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

0~19

018 034 094

020

05 036 102

020

017 035 104

020

016 035 103

021

019 034 107

023

019 028 113

023

020 029 114

023 - shy

019 031 118

025

022 032 114

025 11

022 032 114

Colorado Connecticut Delaware Florida Georgia

029 112 059 047 028

029 120 062 056 028

028 123 063 067 027

027 128 069 072 028

028

~~ 095 029

029 142 079 093 030

030 147 064 094 029

029 h46 064 091 030

029 159 054 091 030

028 0

163 050 070 030

i)

Hawai i Idaho Illinois Indiana Iowa

064 105 141 120

062 106 141 126

062 102 145 125

057 108 145 123

058 115 140 115

- shy

058 113 138 114

063 112 136 114

062 111 38 115

065 115 139 122

064 116 147 124

Kansas Kentucky Louisiana Maine Maryland

050 041 054 055 071

045 041 047 058 076

048 044 049 063 081

048 040 053 0(2065

052 040 057 062 088

054 041 0i4 069 089

056 043 051 070 090

057 043 053 073 092

058 042 058 076 091

055 043 057 081 093

Massachusetts Michigan Minnesota MississippiMissouri

166 132 079 047 038

178 131 on 051 040

181 129 084 055 040

187 124 075 059 041

200 126 078 059 043

214 127 080 057 044

220 135 081 059 045

216 135 085 067 047

216 138 086 067 047

216 134 087 063 045

Montana Nebraska Nevada New Hllq)ShireNew Jersey

015 047 022 060 180

014 041 023 059 192

014 040 022 064 198

013 039 021 064 209

013 042 022 069 218

014 042 022 072 233

013 046 021 076 243

013 046 020 081 257

014 045 017 081 269

014 044 015 076 274

New Mexico New York North Carolina North Dakota Ohio

006 088 041 045 115

005 090 040 043 123

005 098 048 038 123

005 102 050 038 128

006 104 055 037 131

006 106 058 037 135

006 107 063 039 144

007 107 064 039 142

007 101 060 038 141

007 104 059 038 136

Oklahoma Oregon Pennsylvania Rhode Island South Carolina

040 038 090 088 036

041 037 097 092 033

044 036 101 097 032

044 036 105 099 038

042 037 111 103 039

039 040 116 116 039

044 040 118 123 040

043 041 124 126 041

046 043 128 132 043

047 040 130 135 040

South Dakota Tennessee Texas Utah Vermont

041 045 016 048 045

041 044 017 044 047

043 046 018 047 048

043 0~48 019 044 050

044 043 020 046 051

044 046 020 050 052

044 046 020 052 054

045 046 022 054 055

046 047 022 052 056

044 047 023 052 058

Virginia Washington West Virginia Wiscorsin lIyoming

029 068 033 108 008

030 068 038 105 008

031 065 043 107 007

033 061 042 103 007

034 061 043 096 007

034 061 044 098 007

033 063 045 107 008

034 067 045 109 009

034 068 049 113 009

034 071 046 105 009

United States 054 054 055 055 056 056 057 058 058 057 ------------------shy-shy = Not avai lable Cont inuedshy shy

9

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 17: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

----------------------------------------------------------------------------------------------------------

~ () Ii

) ~

i~ bull I Table 1--Average tax per acre leVIed on agrIcultural real estate by Stat~ 1890-1991--continued

(

--------------~------------~------------------------------~--------------------------------------------State 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

bollars (nominal)

Alabama 025 023 021 021 021 022 021 020 020 020 Alaska )

Arizona 022 020 015 014 014 015 012 015 013l3Arkansas 032 030 029 029 028 029 029 29 029 028 California 107 095 066 064 063 067 079 080 082 083

Colorado 023 022 019 020 019 019 019 019 019 020 Connecticut 169 163 163 166 179 178 171 180 187 186 Delaware 048 043 041 038 036 034 033 031 029 033

0

Florida 062 059 058 058 039 033 032 032 031 032 Georgia 028 026 023 022 023 022 024 016 014 014

Hawaii Idaho 054 054 050 048 045 042 046 040 046 045 Illinois 103 092 072 072 079 083 087 091 095 098 Indiana 144 103 064 064 069 071 069 069 076 076 Iowa 113 102 090 085 094 097 099 099 104 100

Kansas 052 040 036 036 037 039 040 039 039 036 Kentucky 042 039 034 028 030 029 029 030 032 032 Louisiana 053 049 049 046 045 039 039 037 033 031 Maine 080 076 068 075 075 078 080 082 083 084 Maryland 090 085 066 060 066 069 071 073 079 081

Massachusetts 224 229 226 244 261 261 263 267 275 270 Michigan 118 086 058 054 046 oXS 043 045 045 046 Mimesota 083 067 067 059 061 064 064 066 068 066 Mississippi 057 049 050 046 045 047 046 031 032 034 Missouri 041 036 032 032 032 032 032 032 032 032

Montana 013 013 013 011 011 010 011 011 011 O Nebraska 041 035 029 028 029 029 032 032 031 030 Nevada 016 015 016 015 017 016 017 017 016 015 New H8q)Shi re 079 070 069 071 081 085 086 089 089 088 New Jersey 254 238 212 201 203 203 215 219 231 231

New Mexico 007 006 006 004 005 004 005 004 005 004 New York 104 097 089 090 095 099 104 107 111 110 North Carolina 052 047 033 032 G32 032 035 036 036 037 North Dakota 032 027 025 024 023 022 023 023 022 022 Ohio 115 102 091 068 065 064 065 066 068 069

Oklahoma 041 034 025 023 023 024 023 024 024 024 Oregon 032 033 033 032 032 032 032 033 033 033 Pennsylvania 127 122 109 101 097 098 098 097 097 098 Rhode Island 138 137 129 133 136 135 136 142 162 170 South Carol ina 040 037 033 030 030 030 030 028 029 030

South Dakota 035 032 019 022 023 024 028 031 029 028 Temessee 043 040 036 036 037 038 039 039 038 038 Texas 021 017 016 016 014 015 014 013 014 014 Utah 051 (147 040 039 038 031 032 032 031 030 Vermont 057 052 046 043 045 048 050 051 053 054

Virginia 031 026 024 025 025 025 025 026 026 027 Washington 069 060 053 050 041 037 G41 031 G32 032 West Virginia 045 038 016 015 016 016 016 016 017 016 Wisconsin 086 073 071 069 075 076 080 081 078 078 Wyoming O to 008 007 007 006 006 006 006 006 006

United States 053 045 039 037 037 038 039 038 039 039 ------------------shy-shy = Not Available Continued-shy

10

I

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 18: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

----------------------------------------------------------------------------------------------------------

J[I

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -continued

---------------------------------------------------------------------------------------------------------State 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950

Dollars (nominal)

Alabama 021 021 022 022 023 022 023 024 025 025 Alaska Arizona 012 010 009 008 012 013 020 021 029 036 Arkansas 028 029 029 030 029 028 027 026 031 032 Cal ifornia 083 080 077 088 100 135 154 172 171 187

--

Colorado 020 020 020 021 023 026 030 032 034 035 Comecticut 188 185 186 196 221 249 270 290 313 320 Delaware 036 039 040 041 044 045 049 051 057 058 Florida 026 023 022 023 025 032 036 042 044 054 Georgia 015 015 016 016 019 025 026 029 031 032

~

Hawai i Idaho 045 039 043 044 055 062 071 078 083 085 Illinois 098 099 099 104 110 141 151 184 196 208 Indiana 079 070 074 073 081 096 122 128 128 136 Iowa 101 097 101 105 121 130 149 166 180 192

Kansas 039 037 034 033 041 046 061 063 071 072 Kentucky 032 035 035 037 038 045 053 056 061 063 Louisiana 034 034 033 032 033 034 034 036 038 040 Maine 034 085 085 090 100 107 117 126 127 129 Maryland 082 079 078 081 084 089 104 109 116 118

Massachusetts 267 267 256 258 269 284 314 338 343 341 Michigan 046 045 047 048 052 059 062 068 072 080 Minnesota 067 068 068 074 085 094 115 122 132 130 Mississippi 034 034 033 033 037 034 035 040 040 037 Missouri 032 032 032 032 034 036 043 045 047 052

Montana 011 010 011 011 013 015 018 019 021 021 Nebraska 031 030 -shy 031 033 038 042 053 055 058 06(Nevada 014 014 013 014 014 014 015 OUP 017 017 New Hanshire 088 084 081 085 092 101 114 129 141 139 New Jersey 235 234 237 242 251 263 302 335 369 378

New Mexico 005 005 005 005 005 007 007 007 008 009 New York 111 108 106 105 110 119 141 151 157 169 North Carolina 038 038 038 039 040 041 045 048 050 051 North Dakota 020 018 020 020 025 020 030 033 043 043 Ohio _OiC~ 069 071 073 074 080 085 091 098 108

Oklahoma 024 024 023 023 025 025 033 035 036 036 Oregon 025 029 024 029 032 042 047 060 071 080 Pemsylvania 100 099 098 100 105 104 113 123 130 138 Rhode Island 174 179 180 184 190 192 205 206 232 246 Sout~ Carolina 031 030 027 027 026 026 028 031 034 038

Soutll Dakota OZ8 026 025 027 032 034 041 042 046 046 Tpnnessee 040 039 039 040 041 043 045 043 046 047 Texas 015 015 014 015 015 016 021 019 025 026 Utah 030 027 027 027 033 033 043 045 048 047 Vermont 054 054 056 059 060 063 072 080 085 086

Virginia 027 028 028 028 029 030 035 040 044 046 Washington 031 031 031 032 040 045 0~54 062 066 062 West Virginia 016 017 017 017 017 018 019 020 022 023 Wisconsin 081 078 078 084 096 109 126 139 148 157 Wyoming 006 006 006 006 007 008 009 010 013 014

United States 039 038 038 040 044 049 057 062 066 069 ------------------shy-shy =Not available CGilt inued- shy

11

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 19: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

Table to-Average tax per acre levied on agricultural real estate by State 1890-1991--continued ()

__-------------------___------------------------- -----------------------------------------~---------state 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 -------------------~---------------------------------- ----------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cali forn i a

026

036 036 193

026

037 038 208

026

041 039 215

026

042 040 225

1027

042 043 249

027

040 046 269

028

048 048 279

028

055 056 300

028

057 067 340

030 181 059 073 395

ColCirado Connecticut Delaware Florida Georgia

037 329 061 057 032

042 348 066 063 030

043 358 067 068 030

045 388 on 076

032

048 398 078 OSO 035

048 423 084 089 035

053 452 093 103 039

054 496 105 114 039

056 559 108 121 041

059 591 107 142 043

Hawaii Idaho Illinois Indiana Iowa

094 229 146 203

095 244 149 213

094 261 157 226

098 t75 158 230

103 2951n 228

103 314 187 238

105 348 199 252

112 376 211 266

119 389 231 290

122 121 403 242 306

Kansas KentuckyLCIIisiana Maine Maryland

on 066 041 135 119

on 066 043 135 127

080 066 046 139 129

085 069 049 140 130

092 069 051 147 149

091 070 055 155 173

098 071 059 1671n

103 072 063 173 187

109 075 063 181 207

116 074 067 194 232

Massachusetts Michigan Minnesota MississippiMissouri

361 088 134 038 056

368 095 139 040 061

368 103 145 039 064

378 116 143 037 067

398 141 151 036 on

442 n55 155 037 083

488 179 167 037 087

526 195 176 037 093

557 207 189 038 100

638 236 209 042 109

Montana Nebraska Nevada New H8fIlHIhire New Jersey

022 tJ62 017 143 403

024 060 018 149 425

023 072 018 147 437

024 073 019 153 490

025 082 020 154 495

026 087 020 167 581

027 093 0211n 698

028 094 022 189 739

030 099 024 204 796

031 111 026 213 923

New Mexico New York North Carolina North Dakota Ohio

009 181 054 045 117

010 194 057 045 129

010 203 060 047 136

010 216 064 049 L46

011 230 069 050 156

012 244 073 052 166

013 264 019 051 178

013 284 085 058 U7

014 307 095 061 202

015 313 100 065 221

Oklahoma Oregon Pennsylvania Rhode Is land South Carolina

036 084 144 262 040

036 089 149 288 045

037 094 154 314 046

037 103 158 343 048

039 114 162 383 052

040 124 176 402 055

043 126 187 469 058

044 1~2 201 518 063

047 143 216 580 067

051 154 239 610 071

South Dakota Tennessee Texas Utah Vermont

048 048 027 050 091

048 049 028 043 094

050 051 029 048 098

050 052 030 046 098

054 054 033 054 102

060 055 034 056 111

i62057 035 056 120

061 058 038 053 127

063 064 043 059 134

0~69 066 047 059 142

Virginia Washir1fllton West Virginia Wisconsin Wyoining

048 067 022 162 014

052 071 021 173 015

056 072 021 179 015

059 074 021 187 015

063 086 022 196 016

070 093 022 203 017

074 098 024 215 017

076 104 024 224 017

on 110 030 238 019

083 115 031 250 019

United States -----------------

073 076 079 082 088 092 099 105 113 121

-shy =Not available Continued-shy

12

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 20: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

n

(l

Table 1--Average tax per acre levied on agricultural real estate by State 1890-1991- -cant i riUed ft ___________________________________________________ bull _____________________________________________________

____________________________ e ______ e __________________ ___-____________________________________ ~ ____________ State 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970

Dollars (nominal)

Alabama Alaska Arizona Arkansas Cal Hornia

0_32 289 065 076 412

034 288 072 09 430

035 296 073 082 442

037 295 078 087 467

039 308 078 092 520

041 301 081 097 572

043 300 093 110 651

044 339 143 114 735

047 367 141 126 818

049 358 150 135 887

Colorado Comecticut Delaware Florida Georgia

062 641 114 156 047

063 686 119 179 051

066 741 120 177 054

070 789 120 188 058

070 847 127 225 066

073 919 132 253 079

078 1006 170 273 102

083 1144 161 273 118

087 1279 237 297 13~

095 1399 223 298 ll6

Hawaii Idaho Illi~lOis Indi~na low~

124 131 416 247 323

125 130 428 299 337

128 138 440 302 355

149 140 462 314 371

148 132 483 341 380

152 136 519 362 422

144 143 555 406 414

151 143 64i 438 458

148 149 681 4S1 547

171 160 707 543 587

Kansas Kentucky Louisiana Meine Maryland

123 077 069 204 245

128 081 074 216 263

132 084 079 229 285

134 084 082 233 317

130 086 089 243 344

148 113 095 245 348

169 123 108 255 392

189 129 1 ~2 280 449

201 132 119 317 486

198 140 125 344 512

(

Massachusetts Michigan Minnesota Mississippi Missouri

6~79 243 222 046 115

700 256 234 050 118

724 260 243 054 172

777 273 244 061 125

830 283 261 068 130

842 311 271 073 135

902 338 264 079 141

1027 383 299 091 149

1153 429 325 102 171

1283 467 381 03 1E4

Montana Nebraska Nevllda New Hanshire New Jersey

032 119 027 233 962

034 121 029 249

HL62

040 131 032

261 1078

040 132 035 269

1081

044 160 040 279

1081

044 179 043 313

1092

052 159 046 351

1249

053 172 047 392

1314

058 199 049 446

1440

064 204 052 495

1556

New Mexico New York North Carolina North Dakota Ohio

016 327 108 069 235

017 333 113 073 250

019 339 123 075 264

020 345 129 078 284

019 344 136 084 291

019 381 140 087 314

020 399 148 090 329

022 461 159 095 358

023 491 171 108 401

025 551 176 118 431

Oklahoma Oregon Pemsylvania Rhode I s I and South Carolina

060 162 264 617 072

062 170 296 640 076

063 168 304 693 077

065 183 306 736 081

069 177 323 765 086

078 177 346 867 090

082 199 362

1018 094

090 207 390

1105 100

091 192 412

1288 117

094 198 451

1487 119

South Dakota Temessee Texas Utah Vermont

070 072 052 069 154

073 075 056 069 160

076 082 057 077 172

077 084 060 086 189

082 086 062 091 211

082 090 066 093 234

093 093 071 097 286

104 118 075 099 342

114 138 078 105 360

127 157 089 110 404

Virginia WashingtonWest Virginia Wisconsin Wyoming

087 126 033 267 020

091 129 036 267 022

095 131 039 276 023

101 133 040 286 025

103 138 043 302 027

110 156 047 324 027

115 176 049 361 032

126 191 05 402 033

138 204 054 427 035

156 226 055 472 037

United States 128 135 140 145 153 165 176 193 211 227 -------------------

Continued-shy

13

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 21: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

--

-------------------

V

--

Table 1--Average tilX per acre levied onagriculturat real estate by State 189O-1991--continued

-----------------------------------------~------------~------------~~--~-------------------------------State 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 ------------~----------------~------------------------------------------------------------~-~-------~----

Dollars (nominal) c

Alabema 050 - 051 051 050 051 055 057 067 092 090 Alaska 334 278 302 357 408 422 522 542 517 Arizona 155 179 165 193 217 222 234 219 240 230 Arkansas 144 148 152 157 163 113 180 201 208 214 --~ California 966 985 985 1036 1099 1150 1227 635 652 736 )

Colorado 102 103 098 104 118 120 126 125 134 140 comecticut 1460 1557 15~21 1553 1621 1707 1801 1833 1854 1951 Delaware 225 223 171 174 171 179 186 226 221 202 Florida 312 326 367 483 478 489 517 525 535 634 Georgia 142 167 186 233 250 263 296 312 315 346

Hawaii 202 202 208 234 267 240 241 269 293 346 Idaho 178 184 200 200 232 256 286 287 256 277 III inois 754 830 882 910 934 1015 1096 1175 1261 1309 Indiana 570 590 606 501 503 509 517 534 666 711 Iowa 582 561 555 567 640 ]5i 802 839 896 983

Kansas 205 202 196 229 236 250 264 267 262 259 Kentucky 143 150 157 171 192 199 205 214 216 210 Louisiana 121 124 114 117 125 129 134 167 179 179 Maine 372 379 380 375 393 422 452 499 550 616 Maryland 559 600 594 577 618 648 655 633 653 678

Massachusetts 1440 1498 1650 1612 1680 1794 1976 1985 1976 2152 Michigan 538 585 663 743 851 990 1124 1292 1471 1775 Minnesota 346 333 329 357 379 432 372 415 456 466 Mississippi 106 114 1 11 113 115 126 131 131 134 160 Missouri 195 203 207 220 234 256 269 280 289 286

Montana 068 072 078 071 082 084 088 093 107- 120 Nebraska 227 245 247 248 288 329 324 392 444 490 Nevada 055 056 061 070 074 080 078 080 052 063 New Haql6h ire 557 524 542 596 639 705 731 806 848 978 New Jersey 1570 1669 1717 1770 1853 1978 1805 1822 1857 20 bull48

New Mexico 026 026 027 026 025 025 026 025 025 023 New York 620 665 665 754 843 905 1078 1119 1256 1369 North Carolina 187 190 203 216 243 268 284 295 343 383 North Dakota 122 127 127 132 150 158 174 178 185 199 Ohio 447 466 496 542 579 649 731 778 827 835

Oklahoma 098 123 125 128 127 129 134 141 152 156 Oregon 201 212 198 252 284 299 304 287 279 324 Pemsylvahia 482 493 525 558 594 692 792 813 825 886 Rhode Island 1594 1707 1973 2060 2013 2230 2412 2585 2810 3084 South Carolina 126 139 144 157 170 171 184 193 200 212

South Dakota 135 139 140 149 165 167 194 212 237 254 Tennessee 172 181 180 193 212 235 246 258 290 322 Totxas 097 101 107 104 112 123 134 138 145 147 Utah 110 106 121 136 144 160 158 159 163 171 Vermont 454 496 505 539 559 598 630 661 711 783

Virginia 167 199 212 240 245 280 301 333 348 383 Washington 263 308 312 312 315 339 372 405 415 355 West Virginia 055 057 058 062 063 071 013 075 077 078 Wisconsin 530 513 496 581 698 778 866 954 1098 1228 Wyoming 038 041 045 045 045 048 052 050 059 063

United States 240 250 256 270 290 314 334 333 357 383

-- = Not available Cont Inued- shy

14

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

Page 22: Taxes on U.S. Agricultural Real Estate, 1890-1991, and Methods of

-------------------------------------------------------------------------------------------------------------------

t (

I

(gt

Table 1--Average tax per acre levi~ On agrIcultural real estate by State 1890-1991- -continued ---------------------------- ____________________________________ 4 ___________________________________ bull ____________

State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 -----------------------------------------------------------------------------------------------------------------

Dollars (nominalgt

Alabama 090 120 114 113 114 115 116 123 127 H32 133 Alaska ArizOna 236 259 303 319 345 381 470 4n 541 553 581 Arkansas 218 231 237 241 265 264 279 283 288 292 301 Cal ifornia 769 784 821 850 888 928 946 950 936 1065 1117

Colorado 145 150 1n 202 206 196 199 209 229 238 284 COnnecticut 2007 2153 2255 2339 2448 2650 2388 2586 2476 2608 2671 Delaware 186 182 172 173 174 179 139 137 145 170 209 Florida 7~22 693 735 741 779 847 934 1004 1094 1197 1336 Georgia 380 384 407 415 429 441 457 493 531 554 605

Hawaii 421 413 1107 1126 1089 1070 1088 1274 1465 1763 2148 Idaho 260 271 c 304 306 319 333 363 348 370 336 350 ilLinois 1422 1394 1383 1367 1348 1349 1738 1669 1594 1524 1419 Indiana 716 708 724 739 751 757 694 717 751 811 882 Iowa 1029 859 878 922 941 965 1056 1024 1121 1094 1089

Kansas 263 258 2n 268 284 286 262 284 255 256 269 KentUCky 215 213 216 223 224 228 241 236 234 274 276 Louisiarl8 183 213 221 224 232 246 239 247 252 254 254 Maine 656 690 710 730 744 801 780 853 874 952 1006 Maryland 713 745 797 833 862 886 893 937 981 1001 1060

Massachusetts 2117 2088 2139 2198 2366 2452 2216 2795 2633 2673 2524 Michigan 2094 2284 2383 2465 2530 2541 3031 3094 3231 3318 3485 Minnesota 524 583 632 643 599 552 604 586 612 649 686 Mississippi 163 163 165 188 192 187 185 193 210 212 231 Missouri 283 281 240 225 238 240 232 237 243 251 258

MOntana 116 113 114 114 121 118 119 121 125 147 152 Nebraska 525 538 549 574 584 550 596 627 665 743 787 Nevada 042 047 052 055 056 057 057 066 068 053 069 New H8q)Shire 1071 1171 1255 1308 401 1545 1639 1906 1896 2113 2082 New Jersey 2202 2386 2515 2608 2730 2903 3237 3553 3663 3972 4035

New Mexico 023 022 023 024 026 028 036 036 042 040 039 New York 1523 1610 1700 1724 1737 1818 1604 1714 1830 1911 2051 North Carol ina 414 428 456 469 491 505 533 562 582 609 692 North Dakota 198 212 215 229 231 234 206 207 213 227 229 Ohio 833 835 852 868 889 908 971 995 944 942 1031

Oklahoma 155 162 163 164 164 163 183 181 183 186 204 Oregon 360 359 369 385 399 416 449 473 511 596 622 Pennsylvania 988 1049 1138 1197 1265 1345 1348 1457 1618 1705 1779 Rhode Island 3388 3585 3983 4115 4341 4496 4241 4495 4823 4822 4963 South Carol ina 232 237 246 246 259 283 279 306 320 338 366

South Dakota 259 253 272 283 280 285 277 285 283 286 335 Tennessee 335 339 352 360 372 384 397 406 398 418 441 Texas 153 161 172 175 181 190 241 239 251 260 280 Utah 180 192 204 201 202 206 169 172 167 162 162 Vermont 872 854 971 1029 1080 1146 1201 1238 1343 1443 1449

Virginia 415 431 448 467 480 504 516 583 648 719 729 WashingtOn 361 369 385 409 422 432 469 469 473 502 500 West Virginia 087 091 093 093 093 095 099 101 106 118 132 Wisconsin 1382 1313 1410 1455 1441 1390 1440 1559 1658 1718 17nWyoming 066 068 072 071 071 069 071 071 069 070 072

United States 408 408 426 436 444 447 482 492 506 527 551

-- = Not available

15

C5 Table 2--Total taxes levied on agricultural real estate by state 1909-1991

--------------------------------------------------------------------__-------------------------shystate 1909 1910 19 1912 1913 1914 1915 1916 1917 -----------~----------------------------------------~--------------------~----------------

Mil lion cIollars(nominal)

Alabama 16 17 18 19 21 21 22 24 26 Alaska Arizona 01 01 01 02 02 02 03 03 04 Arkansas 23 23 26 26 28 29 29 31 40 California 93 89 103 105 109 125 134 142 159

Colorado 13 14 17 18 20 23 25 26 34 Comecticut Delaware

09 02

10 02

11) 03

11 D3

11 03

12 03

12 1)3

13 03

14 04

Florida 04 05 05 06 08 11 13 14 16 Georgia 25 28 30 31 33 39 40 41 45

Hawaii Idaho 08 09 16 16 18 17 21 21 27 Illinois 118 113 124 131 159 149 169 97 218 Indiana 101 102 111 115 126 125 140 154 160 Iowa 110 113 133 139 189 189 204 217 248

Kansas 73 74 85 88 91 95 101 109 121 Kentucky Louisiana

31 14

33 15

33 16

35 16

35 18

36 19

38 20

3~ 21

39 27

Maine 16 17 17 17 19 19 19 20 22 Maryland 17 20 2p~ 19 19 20 20 23 23

Massachusetts 22 22 23 23 24 26 26 27 31 Michigan Minnesota

70 54

70 51

78 62

89 68

103 86

104 99

120 102

123 113

141 135

MississippiMissouri

24 43

24 46

24 48

26 49

3 50

31 51

30 55

34 57

46 61

Montana 08 08 10 12 15 17 20 23 28 Nebraska 54 57- 61 67 74 76 78 80 92 Nevada 02 O~~ 02 02 02 03 03 03 03 New Hllq)ShireNew Jersey

11 18

09 18

10 18

09 19

10 19

10 19

10 20

10 20

11 23

NeH Mexico 02 02 02 03 06 06 05 05 07 New York North Carolina North Dakota

84 14 37

85 14 37

88 19 41

96 19 43

98 21 47

102 22 54

112 24 64

11 ~4 2i 69

132 2~middot~b

72-Ohio 107 109 109 110 126 122 142 160 164

Oklahoma 49 40 60 59 61 52 70 65 74 Oregon Pennsylvania Rhode Island

13 92 02

16 87 02

19 89 02

19 90 02

22 92 02

21 92 02

22 93 02

25 100 02

26 103 02

South Carolina 15 18 18 18 19 19 19 19 22

South Dakota 29 30 33 35 44 45 50 56 71 Tennessee Texas

25 51

27 54

29 65

28 66

29 89

31 89

33 104

35 102

41 121

Utah Vermont

05 09

05 09

05 1D

06 10

07 -0

08 11

08 11

10 12

11 13

Virginia Washington West Virginia Wisconsin Wyoming

18 27 11 59 02

19 30 11 61 03

22 34 11 66 03

23 35 11 75 03

24 42 13

101 04

24 40 14 96 04

25 40 16

106 05

30 42 17

116 05

31 49 19

126 06

United States 1632 1657 1827 1912 2180 22j2 2430 2600 2917 ----------------shy- shy bull Not available Cont inuedshy -

16

Table Z--Total taxes levied on agricultural real estateby State 1909-1991

------------------------~----------------------------------------------------------------~-State 1918 1919 1920 1921 1922 1923 1924 1925 1926 -------------~-------------------------------------- -------------------------------------------Million dOllars (nOminal)

Alabama 28 30 37 36 36 3S 35 35 39 =I Alaska Arizona 05 07 11 12 12 15 16 21 21 Arkansas 42 52 58 59 60 57 55 53 44 California 160 20~2 272 271 291 295 88 294 317 ~

Colorado 37 52 66 70 70 69 65 67 73 Comecticut 15 18 20 21 23 23 24 25 25 Delaware 05 06 06 06 ~06 06 06 07 07 Florida 18 23 28 28 33 40 43 55 53Georgia 51 58 71 08 67 64 63 63 65

Hawaii Idaho 29 44 53 53 52 51 47 47 49 Illinois 208 260 317 334 333 320 335 353 348 Indiana 167 189 265 294 290 296 291 280 274 IOWa 256 316 368 402 420 418 410 384 382

Kansas 127 157 192 223 199 213 209 226 238 Kentucky 41 61 82 87 87 90 81 80 82 LOUisiana 35 42 55 53 45 45 48 50 4bull8 Maine 22 25 30 30 31 33 32 32 35Maryland 28 29 34 33 35 37 38 39 39

Massachusetts 28 31 39 41 43 44 45 47 middotmiddot49 Michigan 153 204 234 24 9 244 238 225 227 226 Mimesota 142 192 232 240 231 254 226 236 243 Mississippi 56 68 90 83 89 93 97 94 93 Missouri 67 86 99 132 134 135 134 139 144

Montana 32 42 51 53 48 46 4S 43 48 Nebraska 94 l16 176 200 173 169 165 178 177 Nevada 04 04 05 06 07 07 08 09 09

New Hllq)Sh i re 11 14 15 15 15 15 15 16 16New Jersey 24 26 34 40 41 41 42 42 44

New Mexico 08 11 13 15 13 12 15 17 11)lt )bull lt

New York 134 150 180 179 181 195 199 201 201 ~North Carolina 31 40 67 -SO 78 92 95 103 107

North Dakota 86 151 158 161 154 135 131 128 131 Ohio 173 198 252 267 282 280 288 1 290 i99

Oklahoma 78 116 123 126 130 139 137 129 124 Oregon 29 37 50 52 51 50 51 53 58 Pemsylvahia 113 120 145 156 166 170 174 180 187 Rhode Is l and 02 02 03 03 03 03 03 03 04 South Carol ina 30 35 44 43 38 37 42 4 41

South Dakota 86 116 155 137 137 140 137 142 142 Tennessee 45 50 77 86 83 85 87 77 82 Texa~ 135 175 179 187 196 202 212 221 223 Utah L2 17 24 24 22 23 22 23 25 Vermont 14 16 19 19 19 20 20 20 21

Virginia 35 37 43 52 54 62 58 58 59Washington 54 69 89 89 88 84 78 77 77West Virginia 19 27 30 31 =36 39 38 39 39Wisconsin 137 196 231 238 232 235 226 209 215Wyominy 06 09 11 11 12 12 12 13 15

IiUnited States 3113 3931 4830 5097 5091 5164 5114 5168 5256 __------------shy

-- =Not available Cont inIJed-shy

17

-----------------

Q

Table 2--Total taxes levied On agricultural real estate by state 1909middot1991 ~ _ il

__________ ft _________________________ y _________________ -------------~~----------------------------

state 1927 1928 1929 1930 1931 1932 1933 1934 1935 ---------------------------------------------~------- -------------------------------------------

1 Mill~on QOllBrS (nominal)

Alabama 40 40 43 44 45 42 40 41 42 Alaska Arizona 22 20 24 23 24 23 18 19 19 Arkansas 46 49 50 51 53 50 50 50 51 tal ifornia 328 345 341 346 326 288 702 192 192

Colorado 77 79 82 82 68 64 57 59 5~ Comecticut 25 24 25 24 27 28 30 33 ~s7 Delaware 06 06 05 05 04 04 04 04 03 Florida 52 49 47 35 33 32 33 34 24 Georgia 64 66 67 66 65 60 56 54 57

Hawai i Idaho 55 55 59 60 521 52 48 47 44

I Illinois 343 341 353 355 317 236 226 226 251 Indiana 269 274 274 290 285 206 130 130 142 Iowa 382 388 413 tt23 385 349 309 291 324

Kansas 252 261 267 258 247 191 170 174 179 Kentucky 85 85 84 85 t_5 78 69 58 61 Louisiana 46 49 54 54 5-0 48 49 47 47 Maine 34 35 36 38 37 35 32 35 35 Maryland 39 1bullbull 0 40 40 39 37 29 26 29

I

Massachusetts 49 46 45 43 46 48 48 53 57 Michigan 238 235 239 229 206 151 104 98 84 Minnesota 246 258 265 270 261 212 215 190 199 Mississippi 98 112 115 109 102 89 94 87 88 ~issouri 150 155 158 152 140 125 110 111 111

Montana 49 52 59 63 61 59 58 53 54 Nebraska 199 202 200 197 187 160 132 128 137 Nevada 09 08 07 06 06 06 06 06 06

16 14 14 15 17New H8II1lShire 16 17 16 15 New Jersey 45 47 4~8 48 45 43 39 38 39

New Mexico 18 20 21 22 23 21 19 15 16 New York 201 198 184 187 188 178 164 168 177 North Carolina 116 117 109 107 95 89 63 63 64 North Dakota 140 143 143 145 125 105 96 93 89 Ohio 331 309 305 293 251 224 202 153 149

Oklahollia 141 142 153 158 141 117 87 80 81 Oregon 61 63 69 67 54 55 56 55 56 Pemsylvania 188 195 199 199 196 189 171 159 154 Rhode Island 04 04 04 04 04 04 04 04 04 South Carol ina 43 43 45 42 43 42 38 36 36

South Dakota 146 153 161 162 128 117 72 83 86 Tennessee 83 83 84 85 78 73 68 68 71 Texas 236 256 212 292 270 222 216 213 198 Utah 27 29 29 29 29 28 24 24 24 Vermont 21 21 22 ~3 22 21 9 17 Us

Virginia 56 57 57 56 53 44 42 43 44 Washington 82 88 91 96 95 84 75 72 61 est Virginia 40 40 43 40 40 34 14 14 15 Wisconsin 234 238 247 230 192 164 162 160 177 Wyoming 17 19 20 22 24 21 19 19 16

UniteciStates 5447 5556 5675 5668 5261 4612 3984 3838 3923

Cont inued- shy-- = Not available

r~i0(lt1)

)

~~)

()

Table 2--Total ta~es levied on agricultural real estate by State 1909-991

~

--y-------------------------------------~-------------------------------------------------------State 1936 1937 1938 1939 1940 1941 1942 1943 1944 ---------------~------------------------------------~--------------------------------------------

Million dollars (nominal)

Alabama 42 40 39 39 39 40 41 41 42 Alaska Arizona 18 17 17 20 17 16 13 12 10 Arkansas 52 51 51 52 51 51 51 52 52

1

California

Colorado

204

57

241

58

244

59

251

60

252

62

259

65

255

63

251

65

2~-4) (

69 Connecticut 35 33 31 30 28 29 29 29 31 Delaware 03 03 03 03 03 03 03 04 04 Florida 21 22 24 24 26 24 24 24 27 Georgia 55 60 38 34 35 35 36 37 39

Hawai i Idaho 42 46 41 48 47 47 42 47 50

i) Illinois Indiana Iowa

260 146 333

274 139 339

285 138 339

297 152 357

304 151 340

306 157 345

308= 311 13(~~~ 146 333 (347

327 145 360

Kansas 186 192 186 189 176 190

178 163 160 Kentucky Louisiana

59 41

60 40

62 38

65 33

65 31

65 34

69 34

middot70 33

74 32-

Maine 36 36 36 36 36 36 37 38 41 Maryland 30 30 31 33 34 34 33 33 34

()

Massachusetts 56 55 54 55 52 52 53 52 53

Michigan Mimesota

79 209

7t~ 210

82 215

82 221

83 216

83 220

82 224

85 224

89 244

MississippiMissouri

92 112

90 111

60 110

61 113 1

65 110

65 111

65 112

64 113

65 114

Montana 49 52 51 51 52 52 49 51 53 Nebraska 136 149 153 148 143 145 140 143 154 Nevada 06 06 06 06 06 06 06 06 07 New Hansh i re New Jersey

17 39

17 41

17 41

11 44

16 43

16 44

16 43

16 43

17 44

New Me~ico 15 15 14 14 13 14 15 15 15 New York North Carol ina North Dakota Ohio

182 63 86

146

188 69 89

146

190 69 87

148

194 68 86

150

188 69 84

150

191 71 75

151

188 71 67

152

184 72 76

155

184 72 75

159

Oklahoma Oregon Pemsylvania Rhode Island

83 56

153 04

80 57

150 04

85 59

146 04

85 60

144 04

84 59

144 04

84 45

147 04

81 54

147 04

78 45

146 04

80 54

150 05

South Carolina 36 36 33 33 34 34 34 30 30

South Dakota 138 100 108 101 96 94 87 87 93 Temessee 72 73 73 71 71 73 72 71 71 Te~as Utah Vermont

201 20 19

188 21 19

186 22 19

195 22 20

190 22 2IJ

200 23 20

201 22 20

194 22 21

203 23 23

Virginia Washington West Virginia Wisconsin Wyoming

44 54 15

178 16

44 61 15

186 16

43 47 15

18 16

43 48 15

179 16

4i 4li 15

17~ 1l

45 48 14

186 16

45 48 15

181 16

45 48 15

182 17

47 50 15

196 18

United States 3944 4048 4004 4068 401 j 4067 3995 4002 41a9 ----------------shy-- = Not avai lable Continued-shy

19

-------------------------------------------------------------------------------------------------

----------------

- -~

Table 2--Total taxes levied on agricultural real estate by State 1CfO~1991

----~--------------------------------------------------------------------------------------~----State 1945 1946 1947 1948 1949 1950 1951 1952 1953

Million dollJrs (nominal) I

Alabam 43 43 45 48 50 53 54 53 54 Alaska ) -- --

Arizona 16 17 26 28 37 45 47 51 60 Arkansas 50 49 48 48 57 60 67 69 70 California 342 463 533 598 597 652 676 731 759

Colorado 78 87 101 1110 116 121 129 147 151 Comecticut 35 38 39 40 41 40 40 42 42 Delaware 04 04 04 04 05 05 05 05 06 Florida 33 44 51 62 69 87 94 105 118 Georgia 44 61 63 72 79 83 81 75 74

Hawaii Idaho 62 71 81 90 97 99 113 117 118 Illinois 346 445 483 574 607 642 703 746 795 Indiana 161 18~9 240 251 251 266 285 289 302 Iowa 416 445 510 569 618 657 693 726 770

Kansas 201 223 296 308 342 348 377 376 397 Kentucky 14 88 103 110 117 122 125 124 121 Louisiana 33 34 36 39 42 44 46 48 51

Maine 46 48 52 55 54 54 55 53 52 Maryland 35 37 43 45 47 48 47 50 51

Massachusetts 56 56 60 61 59 56 57 56 54 Michigan 96 107 111 119 126 137 149 160 170 Mimesota 280 308 378 400 432 427 438 450 467 Mississippi 72 67 70 81 81 76 77 82 80 Missouri 118 128 151 158 166 182 194 212 218

Montana 64 73 90 95 102 106 114 123 121 Nebraska 175 197 248 257 267 296 287 277 332 Nevada 07 07 08 09 10 10 11 12 12 New Hanshire 19 20 21 24 25 24 23 23 22 New Jersey 45 47 53 59 64 65 69 12 73

New Mexico 16 19 21 22 25 28 29 32 34 New York 193 205 238 251 256 270 284 300 309 North Carolina 75 78 84 91 95 99 103 106 11~

North Dakota 95 78 118 130 169 170 177 179 187 Ohio 161 172 18J 194 207 226 241 263 274

Oklahoma 85 87 112 121 124 126 124 125 127 Oregon 61 81 91 116 138 154 163 173 183 Pennsylvania 157 154 165 177 185 193 198 202 206 Rhode Istand 05 05 05 04 05 05 05 05 05 South Carolina 29 29 32 35 39 45 46 51 51

South Dakota 109 117 146 153 173 179 185 187 194 Tennessee 73 77 81 79 85 87 88 89 91 Texas 216 224 291 272 355 372 381 399 414 Utah 30 30 40 41 44 43 47 41 47 Vermont 24 24 27 29 31 30 32 32 33

Virginia 47 48 56 64 68 72 74 78 84 Washington 62 70 86 99 106 99 105 112 113 West Virginia 15 15 16 16 18 19 18 17 16 Wisconsin 225 255 295 324 345 365 373 395 406 Yoming 19 21 24 ~gtt 35 37 40 42 43

United States 4648 5187 6054 6560 7062 7424 7767 8104 8469

-- = Not available Continued-shy

20

----------------

Table 2--Total tax~s levied on aglicultural real estate by state 1909-1991

-_ -- -- lj

State 1954 1955 1956 1957 1958 1959 1960 1961 1962 -------------------------------------------_ _-----------------------------------------_ --------

Million dollars (nominal)

Alabama 54 53 S2 51 49 47 49 52 54Alaska 01 02 02Arizona 66 61 54 5) 61 58 61 69 78Arkansas 71 76 79 81 94 110 119 125 130Cal ifornia 797 878 945 975 1041 1174 1366 1423 1487

colorado 158 168 171 190 196 205 214 222 227Connecticut 44 43 43 44 46 49 50 52 53Delaware 06 06 07 07 08 08 08 08 09Florida 133 136 148 166 176 181 214 236 271Georgia t7 80 79 83 80 80 83 88 94

IHawai i 29 i0 29Idaho 126 132 134 137 147 157 158 171 170Illinois 832 8~2 950 1052 1136 1178 1218 1252 1286Indiana 304 337 354 374 395 429 447 452 543lowal 784 772 805 854 900 978 1034 1091 1138

Kansas 425 460 452 490 512 545 578 616 639Kentucky 123 123 123 123 124 127 125 128 135Louisiana 54 56 59 63 66 64 69 71 76Maine 50 51 53 55 55 55 57 59 60Maryland 51 57 64 64 66 71 79 82 86i

Massalchusetts 53 54 57 60 62 62 68 69 68Michigan 191 226 243 276 294 304 341 346Mimelota 460 480 488 521 528 579 643 681 359

Mississippi 76 71 72 72 69 70 77 84 718

Missouri 229 260 278 291 308 329 357 378 90

386

Montana 129 132 140 143 152 163 166 172 180Nebraska 336 379 402 430 438 461 516 550 56 0 1Nevadi1 13 14 14 15 16 18 19 20 21New Hcl~sh i re 22 21 22 22 22 23 23 24 24New Jersey 81 79 89 103 105 to8 121 122 130

New Mexico 35 37 38 40 40 42 45 51 54New YOlrk 324 338 350 371 390 412 413 423 423North Carolina 115 122 127 133 139 150 156 165 168North Dakota 197 201 207 225 228 242 257 274 291Ohio 291 306 320 338 350 373 403 425 447

Oklahoma 126 135 139 147 153 163 176 209 215Oregon 201 224 245 252 264 288 309 324 339Pennsylvania 207 208 221 230 242 254 276 300 330Rhode Island 05 06 06 07 07 08 08 07 07South Carolina 53 55 56 58 60 61 6~ 63 65

South Dakota 195 212 235 241 237 244 269 271 283Tennessee 92 93 93 95 95 102 104 113 117Texas 432 466 479 496 544 614 664 742 800Utah 46 54 58 58 5tgt 63 61 70 68Vermont 32 33 35 37 38 39 40 42 43

Virginia 87 91 98 101 102 101 107 110 113Washington 117 138 154 165 179 193 203 222 227West Virginia 16 15 15 15 15 18 18 19 20Wisconsin 420 435 444 463 475 498 521 553 550Wyoming 44 45 46 46 46 47 48 53 56

United States 8784 9312 9742 10321 10807 11547 12431 13110 13722

-- = Not available Continued-shy

21

----------------

c

Table 2-~Total t6xes levied on agricultural real estate by State 1909-1991 ________________________________________________________________________________________ G ________

State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ------------------------------------------------------------------------~----------------------

Million dollars (nominal)

Alaballla 55 57 58 59 61 61 65 67 68 Alaska 02 02 02 02 02 03 03 03 O Arizona 81 89 87 91 102 155 151 159 164 Arkansas 136 143 151 157 176 181 198 209 222 California 1531 1619 1774 1918 2146 2381 2603 2772 3017 If

Colorado 234 245 245 252 264 277 285 307 32bull9 Comecticut 55 56 57 60 62 68 72 74 78

Delaware 09 09 09 09 12 11 16 15 15 Florida 270 288 338 373 395 389 415 409 428 Georgia 99 to3 116 135 170 194 210 214 223

Hawai i 30 34 34 34 31 32 31 35 41 Idaho 179 181 167 171 177 174 179 189 210 Illinois 1319 1383 1445 1551 1657 1913 2031 2108 2249 IndialIi 544 562 609 643 719 773 845 952 998 Iowa 1197 1249 1278 1417 1392 1536 1834 1967 1950

Kansas 664 672 652 737 839 933 992 973 1005 Kentucky 137 136 139 182 197 207 211 223 228 Louisiana 81 85 92 96 108 111 117 121 118 Maine 61 60 59 56 55 57 60 60 65 Marylnd 92 100 106 111 116 131 138 142 155

Massachusetts 67 68 70 68 70 76 82 87 97 Michigan 358 370 375 404 430 475 521 554 638 Minnesota 747 751 793 815 786 881 946 1097 995 Mississippi 97 109 118 124 132 149 164 163 168 Missouri 400 408 425 438 459 482 553 594 630

Montana 213 212 234 230 272 280 302 332 353 Nebraska 606 610 731 814 721 774 887 906 1007 Nevada 23 26 28 29 30 30 31 31 33 New Hanpsh i re 24 24 23 25 26 27 29 30 33 New Jersey 128 123 121 120 135 139 150 158 160

middotNew Mexico 60 64 61 60 63 70 72 79 81 New York 423 422 408 400 426 432 481 495 556 North Carolina 180 185 190 193 200 210 222 223 236 North Dakota 301 316 342 350 365 384 435 476 494 Cilio 469 498 509 545 570 616 687 734 762

Oklahoma 219 226 242 273 284 312 317 327 338 Oregon 336 363 342 332 361 364 326 325 330 Pennsylvania 332 328 336 349 353 368 376 398 125 Rhode Island 07 07 07 08 08 09 09 10 11 South Carolina 64 65 67 69 71 73 83 83 87

South Dakota 294 297 317 318 358 403 440 490 521 Tennessee 126 128 131 137 147 110 208 235 258 Texas 809 845 881 930 993 1049 1098 1238 1353 Utah 74 80 83 83 86 86 89 92 92

I 7 r bull rmiddot Y~rMlt 45 1 gt+ 0 bull gt i2 72 77 a7

Virginia 116 120 121 126 130 139 149 165 177 Washington 230 235 236 257 281 294 302 323 376 West Virginia 21 21 22 23 23 24 24 24 24 Wisconsin 564 581 603 634 694 759 787 852 958 Wyoming 61 65 70 72 83 84 90 94 96

United States 14172 14667 15357 16338 17305 18818 20388 21691 22941

Continued-shy(

22

----------------

1

Table 2--Total taxes levied on agricul tural real l~ate by State 1909-1991

--------------------------~ -----------------------------~-------~------------------------~--State 1972 1973 1974 1975 1976 1977 1978 1979 1980 --------------------~----------------------------- -------------------------------------------

Million dollars (nominal)

Alabama 69 69 73 60 64 66 75 103 99 Alaska 02 02 07 04 04 05 05 05 Arizona 189 175 208 225 230 241 225 246 227 Arkansas 229 236 269 237 251 256 286 293 309 Cal Hornia 3077 3078 3277 3276 3378 3549 1810 1830 2034

ColoradO 333 318 370 375 381 399 392 417 434 Comecticut 83 81 82 70 72 73 74 74 78 Delaware 15 11 12 11 11 11 13 13 12 Florida 446 502 685 616 626 661 667 675 784 Georgia 262 292 394 345 363 414 445 454 490

Hawaii 41 43 54 56 50 51 58 62 73 Idaho 218 236 259 273 302 335 336 301 329 Illinois 2474 2631 2649 2709 2944 3167 3386 3633 3766 Indiana 1034 1062 875 841 846 860 888 1107 1177 Iowa 1877 1859 1939 2110 2495 2642 2756 2946 3102

Kansas 990 960 1135 1126 1191 1255 1262 1239 1221 Kentucky 239 249 276 276 284 291 304 304 294 Louisiana 121 111 137 113 116 119 150 158 157 Maine 66 66 64 60 64 69 77 85 94 Maryland 167 165 169 161 188 169 163 167 77

Massachusetts 101 111 110 99 106 115 113 113 124 Michigan 694 786 911 919 1059 1182 1309 1463 1778 Minnesota 958 947 1088 1044 1190 1026 1143 1257 1274 Mississippi 180 175 191 161 174 179 176 179 208 Missouri 657 669 717 695 760 795 830 857 848

Montana 374 408 397 415 424 443 469 538 636 Nebraska 1085 1097 1155 1286 1469 1448 1752 1239 2180 Nevada 34 37 30 45 49 47 49 32 38 New Hshire 31 32 32 32 36 38 42 44 50 New Jersey 170 175 179 175 186 169 170 174 194

New Mexico 81 86 82 94 94 96 95 94 73 New York 626 672 840 790 824 962 999 1100 1185 North Carolina 240 257 301 272 297 316 327 377 415 North Da~ota 512 515 513 603 635 701 717 743 794 Ohio 797 845 938 903 1006 1126 1191 1258 1273

Oklahoma 428 432 459 403 409 420 440 476 487 Oregon 348 325 453 470 493 500 472 456 527 Pennsylvania 434 463 548 482 543 609 618 -627 683 Rhode I s land 11 13 13 10 11 14 15 16 18 South Carolina 97 100 122 104 105 11 1 115 117 JlZ2

South Dakota 537 541 572 639 646 752 819 917 979 Tennessee 271 270 296 276 305 318 331 368 406 Texas 1415 1498 1443 1469 1610 1750 1796 1881 1918 Utah 89 102 137 109 121 119 120 122 129-Vermont 94 96 100 93 -99 102 106 113 125

Virginia 211 225 265 236 264 279 305 315 346 Washington 440 446 413 420 452 493 541 554 472 West Virginia 25 25 30 22 25 25 26 26 27 Wisconsin 927 895 1135 1227 1354 1490 1634 1871 2091 Wyoming 104 114 115 112 119 129 124 146 155

United States 23905 24501 26518 26549 28805 30387 30216 32325 34419

-- = Not available Continued-shy

23

Table 2--Total taxes levied on agricultural real estate by State 1909-1991

--------------------------------~----------------------------~----------~------~--------~--~------- ------- State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 ---------------------------------------------------------------------------------------------------~--------~------

Million dollars (nominal)

Allibama 96 126 115 112 111 106 105 110 114 113 112 Alaska Arizona 225 239 276 283 300 326 407 407 455 465 489 Arkansas 313 335 347 353 388 379 395 400 406 405 418 California 2164 2225 2348 2452 2586 2395 2470 2458 2400 2687 2772

Colorado 451 459 5~1middot4 610 621 587 593 616 671 688 813 Comecticut 83 88 lJmiddot5 96 101 103 93 Hi1 97 97 100 Delaware 11 11 1(11 11 10 10 08 08 08 09 12 Florida 866 803 832 824 857 924 1014 1072 1137 1211 1302 Georgia 52S 505 510 499 502 494 487 526 548 568 600

Hawaii 88 87 217 220 212 209 212 218 250 300 365 Idaho 306 322 362 363 377 386 411 392 417 379 390 Illinois 4089 3989 3956 3906 3848 3847 4943 4747 4518 4319 4021 Indiana 1193 1190 1203 1209 1229 1240 1118 1170 1225 1314 1403 Iowa 3358 2780 2828 2948 2997 3059 3332 3232 3536 3451 3437

Kansas 1243 1216 1308 1251 1321 1328 1216 13i7 1181 1188 1246 Kentucky 301 295 301 311 312 318 336 327 322 375 377 Louisiana 160 186 1B9 191 196 204 190 192 196 193 191 Maine 98 100 101 103 101 108 104 114 116 127 131 Maryland 191 196 207 216 215 214 212 213 219 218 231

Massachusetts 121 116 118 124 135 142 131 162 153 155 147 Michigan 2126 2329 2439 2~54 2611 2613 3113 3149 3258 3346 3514 Minnesota 1445 1602 1731 1752 1622 1467 1599 1552 162 1719 1818 Mississippi 206 201 196 218 218 203 194 198 213 209 225 Missouri 840 831 713 663 698 701 675 686 703 125 744

Montona 642 662 696 724 787 808 841 853 883 1034 1065 Nebraska 2337 2385 2428 2520 2566 2413 2612 2744 2908 3252 3442 Nevada 24 27 29 31 30 31 30 35 36 28 37 New Hanshire 52 54 57 59 61 65 67 80 79 87 84 New Jersey 213 234 245 252 259 267 284 305 314 337 346

New Mexico 70 71 73 74 78 84 109 109 129 123 118 New York 1368 1428 1517 1533 1506 1516 1342 1417 1476 1543 1636 North Carolina 434 431 450 459 466 476 500 517 520 527 594 North Dakota 782 832 840 894 891 893 774 776 198 849 855 Ohio 1272 1271 1289 1307 1340 1372 1449 1485 1426 1423 1557

Oklahoma 480 499 504 497 496 492 553 547 554 562 618 Oregon 584 587 603 629 651 673 727 762 823 959 1002 Pennsylvania 764 811 877 930 991 1037 1049 1120 1230 1280 1335 Rhode Island 21 22 24 23 25 26 24 26 28 27 27 South Carol ina 131 129 130 126 130 139 131 144 151 156 169

South Dakota 987 958 1027 1065 1051 1066 1027 1056 1048 1060 1241 Tennessee 419 419 436 445 460 459 461 471 462 478 504 Texas 1990 2102 2245 2296 2353 2448 3079 3046 3203 3312 3541 Utah 135 144 152 149 142 143 119 121 117 114 114

bull A Vermont 142 bulllu i4 isS 152 - 168 172 187 200 207

Virginia 375 385 400 411 41bull 7 436 445 502 553 606 608 Wasil i ngton 484 494 509 532 547 555 602 602 608 645 642 West Virginia 32 33 33 31 30 32 33 34 35 39 44 Wisconsin 2366 2247 2382 2439 2380 2293 2383 2580 2727 2828 2908 Wyoming 162 167 177 171 170 164 167 168 162 165 171

United States 36782 36784 38239 39053 39614 39486 42335 4~p42 44224 45898 4m3 -----------------------------------------------------------------------------------------------------------------shy--= Not available

24

f2

)

-

T~ble 3-middotAverage tax per 00 of full market valUe levied on aliiriculturul real estate )

by State 1909-91

----------~~~--- ~--~--------------------~----------~---~-------~--~---~-~------~-------------------~--State 1909 1910 1911 1912 1913 1914 1915 1916 1917

--------------------------------~-----~----------~------~-----------------------~~----------------~-----

Dollars (nominal)

Alabama 058 056 061 060 064 066 073 075 065 Alaska Arizona 013 016 017 021 025 028 034 031 037 Arklinsas 073 072 082 079 084 089 082 072 080 California 064 057 061 057 056 (J62 064 059 064

Colorado 033 034 037 036 042 049 016 046 056 Connecticut 068 071 070 075 075 081 085 082 085 Delaware 045 045 047 049 053 (J56 060 059 069 Florida 036 038 040 047 051 079 085 084 085 Georgia 051 055 059 061 066 082 072 068 064

Hawaii fj

Idaho 034 037 061 059 068 064 070 062 067 Illinois 033 031 033 034 040 038 042 046 048 Indiana 063 062 066 067 072 073 075 080 075 Iowa 033 033 037 038 050 046 044 045 048

Kansas 042 041 045 048 051 051 051 050 053 Kentucky 049 051 050 052 051 052 050 047 041 Louisiana 057 059 061 059 074 081 074 077 075 Maine 103 106 108 109 126 128 129 118 129 Maryland 071 082 078 072 072 078 077 080 075

Massachusetts 113 113 114 115 121 136 137 130 126 Michigan 078 076 083 094 104 105 114 109 112 Mimesota 044 042 044 046 054 061 055 055 058 MississiPPi 072 070 068 070 080 089 072 075 096 Missouri 026 025 027 026 025 027 028 026 027

Montana 032 032 031 036 041 042 045 049 052 Nebraska 030 031 033 034 038 038 037 037 035 Nevada 041 038 036 033 042 057 058 058 063 New Hanpshire 126 108 116 105 118 124 129 127 129 New Jersey 082 081 (J80 084 084 088 091 090 099

New Mexico 020 021 022 022 048 049 040 037 037 New York 071 070 073 080 082 089 096 093 104 North Carolina 030 028 040 039 041 042 044 039 038 North Dakota 045 044 047 046 048 055 061 061 059 Ohio 06ft 064 063 063 072 066 074 078 073

Oklahoma 078 054 076 074 075 068 084 071 071 Oregon 028 033 040 039 040 040 042 046 046 Pemsylvania 088 083 085 086 087 089 0bull 88 087 088 Rhode Island 068 070 070 075 076 076 082 Q79 081 South Carol ina 045 051 049 050 052 059 056 050 050

South Dakota 028 030 029 031 035 036 038 038 043 Temessee 054 056 054 052 054 060 058 056 055 Texas 024 029 033 032 040 041 046 042 044 Utah 038 038 044 047 056 064 061 062 068 Vermont 079 082 085 089 091 090 088 086 088

Virginia 033 036 042 041 040 045 038 044 041 Washington 049 050 055 056 064 063 062 058 064 West Virginia 042 041 040 038 044 049 058 057 058 Wisconsin 049 050 052 058 074 072 071 073 074 Wyoming 018 026 026 025 034 033 046 045 036

United States 048 047 050 049 055 056 057 057 058 -------------------shy ~ Not available ContinUedmiddotmiddot

25

)

table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

------------------------------------------------__---------------------_ -------------------------------shyState 1918 1919 1920 1921 1922 1923 1924 1925 1926 __________ D _____ U _____________________________________ --------------------------_---------------_----_-

Dollars (nominal)

Alabama 063 054 082 090 088 087 081 081 091 Alaska Arizona Arkansas

036 073

044 070

071 U91

083 098

083 103

106 104

123 101

135 101

130 083

California 062 066 086 086 092 093 090 094 098

Colorado connect~icut

056 086

062 095

081 108

092 105

100 113

110 112

110 116

120 115

126 112

Delaware Florida

073 083

089 084

104 086

095 091

096 095

104 096

104 088

105 088

114 106

Georgia 057 051 079 099 105 099 105 109 120

Hawlllii Idaho 064 078 098 119 120 126 124

-shy134 129

Illinois 042 043 055 071 073 074 079 088 096 Indiana Iowa

074 044

071 041

108 052

49 069

152 075

163 080

170 083

173 081

185 086

Kansas Kentucky Louisiana Maine

051 037 090 121

056 046 089 120

068 073 141 154

092 090 159 155

083 092 131 155

094 103 141 167

096 094 144 162

106 092 144 157

110 096 138 174

Maryland 086 1074 099 097 103 108 110 112 115

Massachusetts Michigan Minnesota Mississippi Missouri

130 119 056 101 026

124 142 059 085 028

159 162 070 169 034

166 176 083 158 054

175 175 086 175 058

175 178 098 199 063

174 174 094 206 067

176 181 100 199 075

-

185 184 109 196 080

Montana Nebraska

049 032

059 032

075 052

088 067

089 060

094 064

097 065

103 070

108 072

Nevada 058 060 084 096 112 117 126 137 133 NeW Harrsh i re New Jersey

131 103

148 104

164 130

160 160

171 170

180 159

167 154

176 146

184 150

Negt Mexico New York

048 104

055 104

064 133

085 136

075 134

OTl 144

080 144

100 146

092 148

North Carolina 035 037 071 100 081 096 100 109 118 North Dakota 067 105 111 118 122 122 128 130 139 Ohio 076 074 111 126 134 134 146 153 165

Oklahoma 069 087 092 112 120 136 130 122 112 Oregon Pennsylvania Rhode Island

048 094 085

056 090 088

073 114 099

080 133 107

082 140 111

081 144 112

083 146 110

090 149 106

095 154 109

South Carol ina 052 043 066 101 088 078 088 096 107

South Dakota Tennessee

045 052

049 050

066 089

071 107

082 097

093 105

096 113

105 102

117middot 111

Texas Utah

046 059

046 070

055 119

064 124

070 113

069 122

068 114

070 119

072 126

Vermont 098 098 117 119 132 136 143 142 144

Virginia Washington West Virginia Wisconsin

037 069 053 075

036 076 065 090

043 101 on 104

061 110 090 116

056 1 5 1)97 114

059 111 108 119

064 10~ 106 118

ObB 107 110 114

070 1~04 116 120

Wyoming 030 040 055 055 064 063 076 084 089

Uni ted States 057 059 079 094 096 101 103 10T 112 _-----------------shy-shy = Not available Continued-shy

26

Table 3--Average tax per S100 of full miirket value levied on agricultural real estilte by State 1909-91 --Continued

---------------~-------------------------------------------~----~---~------~-----~----------------State 1927 1928 1929 1930 1931 1932 1933 1934 1935 -~----------------------------------------------------------~------------------~-~-------------~------ ~ -

Dollars (nomtnal)

Alebelle Alake Arizona Arkas California

087

127 086 101

084

112 090 104

086

121 093 102

098

133 112 110

120

142 131 124

129

139 158 147

110

113 141 103

101

122 133 093

099

114 123 O~

Colorado Comecticut Delaware Florida Georgia

130 108 090 110 114

130 102 088 108 116

134 105 072 110 116

143 108 068 089 127

156 117 075 091 153

187 121 080 100 70

171 123 076 101 137

175 125 070 107 119

159 132 064 on 122

Itawaii Idaho III inois Indiana Iowa

137 098 187 088

136 098 189 090

146 104 194 098

164 H2O 227 114

169 130 267 127

214 141 215 157

192 105 128 129

172 100 119 116

151 106 119 119

Kansas Kentucky Louisiana Maine Maryland

115 102 127 173 115

117 100 125 180 116

120 096 129 181 113

124 108 140 197 116

136 127 151 2111 128

132 141 163 239 144

115 122 155 219 111

116 095 197 243 101

117 098 137 245 106

Massachusetts Michigan Mimesota Mississippi Missouri

182 196 114 197 083

172 196 120 215 086

166 204 125 206 089

168 208 145 210 098

188 219 164 229 106

206 1090 164 245 114

205 126 157 232 096

225 117 137 196 096

242 097 139 194 094

Montana Nebraska Nevada New Hllq)Shire New Jersey

101 OSO 131 193 152

102 080 123 206 155

118 081 109 206 158

136 085 102 195 167

163 094 120 218 164

191 101 149 213 167

186 082 158 212 153

164 081 142 218 149

156 087 147 247 151

New Mexico New York NorttiCarol ina North Dakota Ohio

097 149 129 149 179

104 147 134 153 176

104 138 128 154 179

1 12 152 148 170 189

143 161 153 171(1 187

152 170 184 h59 197

132 156 110 142 164

098 157 098 139 118

097 164 091 131 105

Oklahoma Oregon Pemsylvania Rhode Island South Carol ina

124 099 154 109 109

120 102 159 107 109

125 115 163 107 118

139 117 175 110 126

140 118 182 1 10 156

152 152 212 242 185

105 157 193 116 138

095 145 173 119 115

()~91 138 161 120 109

South Dakota Temessee Texas Utah Vermont

119 112 072 127 149

124 112 078 131 149

130 113 on 133 149

141 123 092 154 158

136 134 104 176 168

148 150 097 200 171

093 129 089 172 154

111 119 084 170 141

116 114 076 167 148

Virllinia Washington West Virllinia Wisconsin Wyoming

007 109 117 1bull 32 095

067 120 116 136 097

067 120 126 143 102

075 144 126 149 112

082 174 148 139 153

076 186 139 133 172

070 152 055 132 149

067 136 053 127 145

065 109 053 137 111

United States 116 117 120 131 143 152 125 111 114 -------------~---shy =Not available Continued-shy

27

--------------------

Table 3--Average tax per $100 of full market value levied on agricultural real estate by State 1909-91 -COntinued

_--__-----------__--------___-_ __--------------~----------------------------------------- --shy1940 1941 1942 1943 944State 1936 937 1938 1939

-------__-----------------------------------------_----------------------------------------------------Dollars (nominal)

091 086 075 067Alabama 101 092 093 095 093 Alaska

041 030Arizona 106 105 116 153 111 088 056 113 Ui7 099 091 082 071Arkansas 124 115 115

California 083 099 110 116 115 104 086 067 064

153 157 153 143 122 104 095Colorado 150 151 108Connecticut 130 131 134 138 130 124 119 109

051 053 051 051 047Delaware 058 053 050 048 Florida 067 070 071 07~ 082 062 050 042 038 Georgia 110 122 078 069 066 066 061 053 051

Hawaii 141 134 121 09 083 076Idaho 126 142 125

Illinois 104 107 114 117 118 119 100 088 086 087 081 073Indiana 117 109 111 120 118 122

133 126 120 107 096 094Iowa 122 124 126

129 107 087 074 Kentucky 086 083 083 084 084 071 074 069 064 Louisiana 117 109 107 092 086 087 072 ~65 058

Kansas 117 122 122 133 123

Maine 251 266 280 283 287 265 250 210 208 Maryland 107 106 111 121 120 114 100 089 087

244 252 241 230 220 187 172Massachusetts 239 239 Michigan 085 084 088 089 090 090 074 067 065

149 145 134 122 128Minnesota 142 142 149 153 Mississippi 196 180 122 128 132 134 110 099 088 Missouri 095 097 101 102 098 090 082 075 068

Montana 139 151 146 145 142 127 102 092 084 131 135 125 109 091 088Nebraska 090 105 117

072Nevada 134 142 139 124 114 107 093 074 New Herrpshire 251 256 262 258 241 226 199 170 157

175 190 170 155 139 132 122New Jersey 154 167

063 056 042 036New Mexico 091 087 081 079 070 191 201 199 198 176 168 156New York 172 182

060North Carolina 085 090 092 092 095 088 083 069 170 141 117 109 097North Dakota 131 143 159 174

102 103 101 093 085 076 072Ohio 099 102

098 093 082 073 068Oklahonia 096 091 100 101 Oregon 123 122 128 126 115 080 084 057 060 Pennsylvania 163 162 164 164 165 158 144 118 121

122 137 138 131 131 116 111Rhode Island 117 1 t8 SoOth Carolina 109 103 094 095 094 088 080 059 049

157 193 203 198 182 149 118 118South Dakota 122 099 090 079 074Tennessee 113 114 113 107 103

072 075 071 067 062 0~50 OA5Texas 076 071 Utah 135 146 48 148 131 118 100 086 078

176 177 161 152 146Vermont 157 165 171 174

n n 059 053 047 Washington 089 101 079 082 080 069 061 049 047 West irginia 053 052 053 055 050 049 044 040 039 Wisconsin 132 142 150 150 154 160 137 124 124

Virginia VI v 063 063 065 064

Wyoming 101 102 106 101 094 087 072 067 063

United States 111 115 117 121 118 to 12 097 084 07y

Contlnued-shy-- bull Not available

28

--------------------

C

jJ

table 3-Average tax per S100 of full market value levied on agricultural real estate by State 1909middot91 Continued ~

------------------------~---------------------------- -----------------------------------------------_---State 1945 1946 1947 1948 1949 1950 1951 1952 1953 ------------------------------------------------------ --------~---------~----------~------~~-------------

Dollars (nominal)

Alabama 060 049 049 047 051 052 049 044 043Alaska Arizona 038 037 053 055 076 094 079 073 075Arkansas 065 053 046 042 U51 053 050 049 049California 062 077 089 104 106 116 101 094 093

ColoradO 089 083 088 091 099 102 092 095 100Connecticut 108 106 110 116 126 129 122 124 124Delaware 045 040 043 043 050 051 051 052 0~48Florida 036 049 062 075 078 094 083 077 078Georgia 054 061 060 062 072 075 067 054 051

Hawaii Idaho 086 088 093 101 107 109 104 099 095Illinois 082 093 095 108 112 119 112 110 116Indiana 070 076 090 092 093 099 089 082 r84Iowa 097 094 097 105 112 120 108 107 1~ 17

Kansas 086 083 094 095 107 109 106 096 099Kentucky 056 057 067 067 075 078 072 065 067Louisiana 054 046 047 043 047 048 048 046 045Maine 209 205 216 216 235 238 210 206 223Maryland 081 072 082 084 093 095 083 079 078

Massachusetts 165 166 169 172 181 180 173 166 162Michigan 061 060 062 067 073 081 077 078 080Minnesota 131 130 146 148 156 154 137 130 133Mississippi 082 070 065 072 072 067 058 056 053Missouri 063 062 072 071 075 082 075 074 076

Montana 089 087 100 099 111 114 098 094 088Nebraska 089 088 094 088 098 109 093 079 095Nevada 064 063 067 080 086 088 076 071 071New HBq)Shire 1i55 149 156 171 194 190 184 181 170New Jersey 112 100 111 115 126 129 130 121 115

New Mexico 033 037 034 035 039 044 037 036 037New York 149 141 162 162 172 184 185 178 185North Carotina 053 047 048 049 051 052 050 046 047North Dakota 112 084 104 108 144 145 139 123 123Ohio 064 061 063 064 072 079 072 072 077

Oklahoma 062 058 068 064 068 069 058 055 059Oregon 057 069 073 095 114 127 116 115 115Pemsylvania 119 107 108 110 121 128 117 110 114Rhode Island 102 091 091 087 100 106 097 098 101South Carolina 045 040 040 040 049 055 052 055 054

South Dakota 128 119 122 118 13~ 132 125 111 115Tennessee 062 060 059 055 060 061 052056 054TeKas 043 040 044 041 053 0S6 048 045 047Utah 084 074 091 091 095 093 090 071 080Vermont 133 122 133 136 153 155 154 149 153

Virginia 041 038 044 047 053 056 052 050 053Washington 050 052 059 068 073 068 062 061 058West Virginia 034 031 030 030 037 038 034 031 031Wisconsin 130 131 142 150 168 178 164 165 167Wyoming 057 056 056 067 088 091 082 080 083

United States 077 077 083 087 OC 91095 100 086 089

= Not available COntinued-shy

_ f

29

~

Tlible 3- -Averalie tax per S1000f full llllirket value levied onag~iculhlral real estate by State 1909-91 --Continued

_ ~ ~ _ ~ ~ (I ~ ~ - ~ state 1954 1955 1956 1951 1958 1959 1960 1961 1962 _ _-------------_ ----------------------------------------------------- ---_ --------------------------

Dollars (nominal)

041 039 031 033 033 034 035ALabama 041 045 102 155 141Alaska

058 060 060 054 055 065 080Arizona 018 069 053 055 054 053 058 061 064 064 061Arkansas

095 093 096 104 102 103California 098 102 101

115 110 101 106 108 100Colorado 105 111 110 136 135 136 130 129 133 133 140 142Connecticut

051 048 044 045 044Delaware 051 049 051 051 014 011 069 064 0~59 066 069 015Florida 016

048 045 043 046 044Georgia 054 051 054 053

072 010 061Hawai i 091 091 098 098 096 102 096Idaho 102 101

120 126 126 127 133 125 128 136 136Illinois 081 081 090 092 091 113Indiana OM 089 089

112 114 114 115 111 119 133 134Iowa 120

114 108 113 110 112 123 121 120Kansas 109 061 058 054 054 054Kentucky 012 011 010 064

046 045 043 038 039 040 041Louisiana 045 045 223 245 249 253 240 221 230 228 233Maine

086 080 015 on 080 019 018Maryland 014 084

194 195 195 189 203 208 208Massachusetts 111 118 Michigan 090 103 105 1 11 115 110 121 t22 124

129 123 124 135 141 150Minnesota 138 139 130 051 048 043 039 031 031 040 042 042Mississippi

094 093 091 091 095 096 093 Missouri 085 095

093 092 090 081 081 085 082 083 082Montana 110 111 126 117 114 122 130 126Nebraska 102

069 070 067 067 064 065 066 067 069Nevada 190 197 203 205 204 221 220New H8fI1)Shire 179 1n

129 118 137 153 153 157 175 174 187 New Jersey

041 045 045 047 048 048 047He Mexico 037 038 206 206 211 210 217 215 216 225 211New York

053 052 051 053 054 055 053North Carolina 051 053 132 135 132 131 121 1 16 118 122 124North Dakota

075 080 083 089 095 097Ohio 081 082 081

061 060 058 058 068 064Oklaholllli 061 059 059 128 136 145 145 149 157 168 174 116 Oregon

118 121 127 138 149pennsylvania 116 116 117 117 113 122 138 147 151 161 151 156Rhode Island 105

053 052 052 051South Carolina 056 058 056 055 055

South Dakota 118 124 135 132 120 112 122 122 121 054 052 051 050 052 052Tennessee 059 057 055

049 052 052 049 055 051 055 059 060Texas 086 091 086 095 091Utah 086 095 098 093

170 178 183 180 116 176 184 180Vermont 160

061 060 057 060 059 057Virginia 058 058 061 082 084 090 09i Washington 061 068 073 075 078

033 033 039 041 044 045West Virginia 032 032 032 185 194 189 186 183 182 188 194 186 Wisconsin

018 073 072 015 014Wyoming 088 093 091 081

095 094 097 101 101United States 093 096 096 094 ---------_ --------- Cont1nued- shy-- =Not available

30

Tilble3--Average tax per s100 of full market valUe levJed on agricul tural real estate by State 1909-91 --Continued

------------------------------------------------- _------------------------------------------------------State 1963 1964 1965 1966 1967 1968 1969 1970 1971 ----------------------------------------------------- ---~------------------------------------------------

Dollars (nominal)

Alabama Alaska Arizona Arkansas California

033 143 088 057 103

032 136 079 052middot 101

030 145 073 050 111

029 145 070 048 120

027 147 075 053 135

026 169 107 051 150

025 185 099 051 165

025 183 100 052 176

022 164 095 056 193

ColoradO Connecticut Delaware Florida Georgia

097 150 042 069 047

098 149 040 068 045

093 149 039 078 047

091 146 037 086 051

092 142 042 093 059

093 144 037 089 064

092 148 052 093 061

096 152 045 084 058

095 142 040 083 055

Hawaii Idaho Illinois Indiana Iowa

066 098 132 109 139

073 096 133 105 140

068 085 130 107 136

065 084 124 100 136

058 083 124 103 120

057 079 136 106 126

053 079 138 115 143

058 081 144 134 150

066 084 154 134 149

Kansas Kentucky Louisiana Maine Maryland

119 051 041 233 079

116 048 038 242 080

106 046 038 242 078

110 058 037 226 077

117 058 039 212 077

121 056 038 208 083

125 056 039 211 084

125 055 039 214 080

127 053

034 203 080

Massachusetts Michigan Minnesota Mississippi Missouri

202 120 154 043 092

208 120 149 044 086

211 120 156 044 084

200 123 154 042 080

201 123 141 043 076

215 130 149 045 074

224 136 151 046 079

227 143 169 044 082

231 162 150 044 083

Montana Nebraska Nevada New HaiJ1jshire New Jersey

095 133 074 228 186

091 125 078 215 173

094 140 083 206 161

087 146 082 202 147

097 122 082 205 160

095 123 080 202 151

098 134 079 204 149

103 131 079 207 142

Los 143 072 194 134

New Mexico New York North Carolina North Dakota Ohio

048 211 055 121 100

047 202 053 119 099

044 187 053 119 097

043 180 051 114 098

045 180 051 111 095

049 175 051 109 098

049 184 051 117 106

053 180 053 121 108

051 189 049 123 108

Oklahoma Oregon PennsylvaniaRhode Island South Carolina

059 161 146 155 050

056 166 141 156 049

056 150 138 155 048

058 140 137 164 047

057 148 133 176 045

058 145 133 175 044

056 127 126 188 045

054 124 121 203 046

053 115 121 197 044

South Dakota Tennessee Texas Utah Vermont

117 052 057 096 188

111 050 056 103 184

113 048 055 103 179

107 046 055 100 173

115 046 055 100 187

124 049 056 098 195

130 055 055 099 181

138 059 059 100 181

144 062 062 090 178

Virginie Washington West VirginiaWisconsin Wyoming

OSS 088 047 193 077

057 087 046 191 075

054 082 047 195 076

052 084 048 196 074

050 088 048 198 081

051 088 045 208 079

053 088 042 200 080

054 091 041 203 080

054 106 037 206 080

United States -------------------shy

100 098 098 098 098 101 105 108 110

Cohtinlied-shy

31

~

Table 3--Averge tax per S100 of full market value levied on agricultural real estate by State 1909-91 --continued _ ___ ft ________ _______________________________________ ------ bullbull _------------_---___-_----------- bullbull ---_

State 1972 1973 1974 1975 1976 19n 1978 1979 1980 ---------------------------------------------------_--------------------------------------------__-----

Dollars (nominal)

Alabamli Alaska Arizona Arkansas Cal iforni

021 127 098 051 191

018 121 085 041 188

015 115 082 042 173

014 121 095 039 163

014 110 095 037 166

013 117 093 035 176

015 110 084 035 080

018 092 113 030 067

011

042 022 049

ColoradO Connecticut Delaware Florida Georgia

085 135 039 082 056

069 116 026 092 055

057 100 020 083 052

- (~S1 106 018 070 053

053 104 016 067 055

048 101 014 067 058

044 093 015 063 055

039 086 013 058 052

035 082 011 046 040

Hawai i Idaho III inois Indiana Iowa

061 080 157 134 134

055 076 150 118 115

050 060 115 080 087

052 062 110 070 089

041 062 096 058 081

036 062 on 046 066

047 058 074 041 066

035 047 071 044 061

033 038 064 036 053

Kansas KentuckyLouisiana Maine Maryland

115 050 032 184 080

096 047 028 162 061

086 043 024 136 055

080 045 024 115 058

076 039 024 114 051

070 034 02l 113 048

070 032 025 113 040

060 027 023 113 036

043 022 013 108 029

Massachusetts MichiganMinnesota MississippiMissouri

213 160 137 047 079

206 153 120 041 072

172 148 101 033 058

175 154 088 030 059

173 164 083 033 057

176 147 057 033 051

160 150 057 028 047

148 154 053 026 043

138 159 042 020 031

Montana Nebraska Nevada New H~hire New Jersey

104 141 064 162 122

100 125 059 147 107

on 100 057 138 084

071 101 O~~

_1tS t~03

062 092 085 107 099

056 080 083 111 090

054 101 076 111 089

056 096 046 106 084

050 075 018 097 074

New Mexico New York North Carolina North Dakota Ohio

049 180 047 124 107

047 171 042 111 098

036 146 037 084 085

030 165 041 074 082

029 165 042 067 076

027 186 042 on 065

025 190 042 063 062

023 195 042 058 055

010 193 031 047 048

Oklahoma OregonpemsylvaniaRhode Island South Carolina

062 108 115 188 041

055 092 101 190 038

046 103 083 169 031

042 107 081 134 036

038 107 085 137 035

036 103 081 137 035

034 090 074 133 036

033 080 066 132 034

025 054 064 124 024

South Dakota Tennessee Texas Utah Vermont

144 058 059 on 172

133 050 055 082 154

106 043 043 079 140

104 045 046 061 121

Q94 047 046 060 120

091 045 047 054 116

084 042 043 051 111

083 043 041 049 108

081 034 032 025 112

Virna WashingtonWest VirginiaWisconsin Wyoming

056 119 033 185 076

052 109 028 147 074

045 098 023 145 060

044 081 021 161 050

045 072 019 159 045

045 068 018 148 045

045 069 019 138 042

040 (L63 016 136 043

038 043 011 117 p37

United States 106 096 080 080 076 070 064 060 049

-----~-------------shy = Not available Continued-

32

--------------------------------------------------------------------------------------------------------

Table 3--Average tax per S100 of full market value levied on agricultural real estate by State 1909-91 --Continued

-----_----------------------------------------------- ----~--------------------------------------------State 1981 1982 1983 1984 1985 1986 1987 1988 1989 1~0 1991 --__----------------_-------------------------------------------------------- __________________ w______

Dollars (rci1irlal)

Alabama 010 013 014 013 014 014 015 015 016 016 017Alaska Arizona 051 063 079 089 108 136 157 171 197 210 204Arkansas 020 019 022 023 027 034 039 037 037 040 039California 041 038 040 041 047 052 061 060 057 063 063

Colorado 032 032 034 036 039 045 045 057 062 066 069Connecticut 081 085 089 088 082 078 067 062 056 059 063Delaware 010 012 009 010 010 011 008 008 007 008 009Florida 046 046 044 043 047 044 058 056 058 057 063Georgia 040 045 043 044 048 051 051 054 053 055 061

Haw~ii 036 037 075 075 076 076 072 066 063 059 059Idaho 034 035 037 038 044 053 066 061 062 051 053III inois 063 067 068 067 091 104 151 132 115 110 099Indiana 031 033 035 033 047 061 065 060 065 069Iowa 051 045 048 056 082 108 134 ~~~ 102 099 094

Kansas 040 038 038 035 051 065 070 069 059 055 058Kentucky 021 020 020 020 023 023 027 026 026 028 029Louisiana 010 011 013 013 014 013 026 026 026 028 028Maine 111 114 108 107 099 094 088 089 086 055 103Maryland 027 029 036 035 037 043 044 041 040 041 048

Massachusetts 129 122 108 105 100 089 074 079 070 071 070Michigan 162 179 177 179 213 238 323 319 329 330 321Minnesota 038 042 04~ 048 058 074 103 084 082 081 079Mississippi 015 016 018 019 022 023 027 028 030 029 031Missouri 028 029 025 022 032 036 038 037 036 037 037

Montana 044 040 037 034 044 048 059 059 060 062 062Nebraska 066 070 057 068 105 124 149 137 127 135 L41Nevada 011 012 017 018 021 026 024 029 029 027 032New Hanpshire 099 103 103 111 094 091 089 090 085 094 097New Jersey 080 086 092 097 096 097 087

090 081 086 082

New Mexico 009 009 010 010 012 016 023 020 022 021 017New York 202 (203 206 202 212 217 167 173 179 196 199North Carolina 029 030 032 030 035 039 042 044 044 048 056North Dakota 044 145 044 047 058 067 068 065 065 067 062Ohio 045 52 050 051 069 078 089 083 075 078 085nmiddot Oklahoma 022

I 021021 020 026 031 039 038 035 037 042Oregon 054 052 046 049 061 071 083 087 096 104 107

Pennsylvania 071 l83 080 079 091 102 088 092 086 094 101Rhode Island 132 1137 156 156 149 138 125 095 096 096 103South Carolina 025 026 026 027 029 033 035 035 034 037 039

South Dakota 074 069 057 059 082 099 116 106 097 087 096Tennessee 033 036 036 036 040 041 042 041 040 042 045Texa~~ 029 026 029 025 024 030 044 044 049 052 058Utah 026 028 032 032 036 040 037 041 040 042 040Verroont 120 115 122 124 117 110 108 110 113 121 130

Virginia 038 040 Q39 041 043 nv Iamp 045 049 049 047 056Washington 038 038 038 039 043 051 062 063 062 064 063West VirginIa 012 011 013 014 017 017 019 015 015 019 021Wisconsin 110 100 096 102 129 153 185 189 196 214 208Wyoming 037 039 038 039 044 051 054 048 048 047 047

Unit~ States 046 047 051 049 058 068 080 077 076 078 080

-- bull Not available

33

DATE

12-10-93

Centimeter

MRNUFRCTURED TO - RIIM STHNDRRD5

BY RPPLIED IMAGE INC

~

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