Farm real estate taxes in ..

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Farm real estate taxes in ..
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U.S. Dept. of Agriculture, Bureau of Agricultural Economics ( Washington, D.C )
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VUAS
A to 2 4


August 1945


UKITD STATES DEPARTMENT OF AGIICULTURE
Bureau of Agricultural Zconomics
Washington, D. 0.


FARM REAL ESTATE TAXES IN 1944




Average farm real estate taxes per acre increased over 3 percent
from 1943 to 1944, the first increase since the outbreak of the war. The
index of real estate taxes per acre for the United States (1909-13 = 100)
advanced from 178 in 1943 to 184 in 1944. Since 1934 average taxes per
acre have varied within very narrow limits and although the increase in
1944 is the sharpest within this period the index still does not exceed
the high points for the period, which were 186 in 1937 and 1939.


PERCENT


300


250


200


150


100


50


0


1910


1915 1920 1925 1930 1935 1940


DOLLARS


1.50


1.25


1.00


.75


.50


.25


L. 0
1945


FARM REAL
OF


ESTATE TAXES PER ACRE AND PER
VALUE. UNITED STATES. 1910-44


$100





-2-

Taxes per $100 of real estate value continued to decline in 1944,

falling from $0.86 in 1943 to $0.80 in 1944. This downward movement, which

started in 1940, is due principally to the upward trend in farm land values

in recent years.

Taxes per acre for the individual States changed markedly between

1943 and 1944 in only a few cases but increases occurred in about three-

fourths of the States. Those States having decreases in taxes per acre are

not concentrated in any particular section of the country, and the index

numbers of taxes per acre for every geographic division increased. In two

of the nine divisions all States show increases, and in others, the in-

creases more than offset the decreases.

Taxes per $100 of real estate value decreased in all but six of the

individual States because in many of the States showing increases in taxes

per acre values increased even more. An interesting case is that of Cal-

ifornia where taxes per $100 of value are the same in 1944 as in 1943 de-

spite a marked increase in taxes per acre because of an equivalent rise in

value per acre.

It is still too early to tell whether the 1944 increase in taxes per

acre is the beginning of a new upward trend. The possible significance of

the increase is not in its amount, which is small, but in the fact that it

reflects consistent increases spread widely over the country. Looking at

the war years as a whole, farm real estate tax levies have remained remark-

ably stable. As has been pointed out in previous reports, this is due to

the relative position of property taxes in the State and local tax systems

and to the fact that some of the other taxes have been much more directly

affected by war influences than have property taxes. Revenues from a num-

ber of other sources increased materially in a great many Jurisdictions.
.-e --- ---. -





-3-

Heavy collections from income and sales taxes often more than offset de-

creased collections from the various automotive taxes. Another important

source of additional revenue in some jurisdictions was the collection of

delinquent taxes from earlier years.

Expenditures of State and local governments also have been subject

to wartime influences pulling in opposite directions. Perhaps the most

important factors tending to restrict expenditures were reduced relief re-

quirements and the inability to carry out new construction, and to some

extent maintenance programs, because of material and manpower shortages.

Factors tending to increase expenditures included the provision of govern-

mental facilities in war-expanded communities, some war expenditures such

as for civilian defense, and increased unit costs of material and labor

for the functions that were continued. Also appearing on the expenditure

side in many budgets were allocations to reserve funds for postwar use.

The stated purpose for these reserves generally is to provide funds with

which to carry out deferred maintenance and construction programs as soon

as materials and labor become available. Expenditure levels of State and

local governments in the years ahead obviously will depend not only upon

the extent of the services provided but also upon the general price level

prevailing. The trend of farm real estate taxes will reflect in addition

the relative reliance upon property taxes in the State and local revenue

systems.

The following table shows farm real estate tax levies per acre and

per $100 of real estate value and indexes of the tax levies per acre, by

States and divisions for 1910, 1920, 1930, and 1940-44:











State and divlion


Maine ...... .......
Inw Nmphir ......
Tmoas ...........
Kmiahuatti ......
Rhode Iiland .......
Coinnect ........
IN e clud ......

New Tork ...........
Now Jeirr ........
Pennylvlmni .......
Middle Atlantic ..

Ohio ...............
Ildi a ............
Illinois..........
lihiu ...........
Uice mis ..........
at North Cmntrl

Mimseioi ........
oarlB l ...........

Ioath Iktete .......
8bath .ts ........
lhne" ...........
lath bi-te O-t

NIel r ...........
ula .........
TIcli1I ..........
weit Virglini ......
vortih Genitls- .....
gouth CAPltBS .....
aroie. ...........
Tlutl a............
Bonou AUm lmt ...
Nort C..rolione.



NIIn IIl IIlil ........
het aoath l tna
f0euIa ..........
AlbuttAt ti



Li-sem ta .........

AU a ...........
NLitsianill.

Nail lath Ostra"
Arhoneam...........
aUisia............


Oylomin ..........
ColoriAo ...........
I- Maoo .........
Te ..............
WMoait ..la .......
oalamId .........

V lta ............
oemoa ............
Ptaclfi .........
le IlII.........


Ta lon on furn real autatel aout per ar. Idmn aier of mouat per oure. en -aount pr $100 of value, 1w itstem20.10. 150. 1930, &A 190-IA


moat


1910 1920 1930 19i0 191. 1942 19,3
1910 1 1920 1930 19110 191. 94 9.


ii- .- :-r I -. "


Nor. l 201.

0.27 I 0.55
.29 1 5
.20 1 4
.78 1 1.55

.46 1.08


0.81 I
7:
.58
2.16 1
1.35 I
1.63 I


0.84
.87
.53,
I2.70
i1.68
1.5


O&lli
0.11.
.17

2:.
l.69
1.1


0.85
-52
2.1 ,
1.7k
1.84


0.85
.79
.55
2.58
1.73
1.13


Tam per mer


191 so


0.90
.83

2:56O
1.74
1.It


i-T-TIi--rrI- i-rn 1.1k i 'iS ift~ i tlt I TI~I^


I I
138 I -7
L/ i 1.50


Indlx umbers j/ (1909-13 = 100)


1910 1920 1930 1940 1921
II I

97 191 218 1 298 298
92 182 1 248 1 277 276
951 2191 281 258 261
96 1991 2681 3385 1331
98 178 1 298 369 372
96 1 n 2 I 33 I 8 39118


V II


1942 I 194. 14


I 6 I ?
300 301 318
262 250 1263
259 265 1 278
332 319 1 322
312 379 382
I ? l l R I Im9


Oh I IqO I 977 I 111 I 111 I I h I


I 116


1910 1920


hi.
1.061 1.4
1.08 I 1.64
.82 I 1.17
1.13 I 1.59
.70 1 .99
_i l l .o


l I- I-.


.70
3/
.77


.64
.62
.31
.76
An


1.33
1.29

1.213


1.11
1.08

1.55
1.62mO
1.03


Texas per $100 of value ?


1930 1910 191l 1925 19U13 1944

bl. i1157~ hil. I l. rrl. |~5.l.
I I -

1.5 I 2.17 I 2.81 2.7 2.47 I 2.4
2.00 I 2.51 I 2.46 2.26 2.03 1 1.95
1.59 I 1.75 I 1.78 1.364 1.55 1 1.50
1.65 1 2.51 1 2.45 2.211I 2.13 1 2.03
1.09 I 1.10 I 1.36 1 1.3 1 i .26 I 1.22
1.7 I 1.1 1.26 1.18 1.19
.LE ;o0 I 2.01 Ia. l n I i270


S .f ....


1.97
1.76
1.66
n.8


.99
1.15
1.17

,3r~


1.94 I 1.69
1.75 I 1.53
-T. -7414+14


.91
1.03
1.03

.19


.13
.82
.98
.72
I i!6


.74
.73
.:5
.3
1 29


1. k5
1.39
1.15


.70
.66
.83
-61
1~21


1.53
1.70

-42


1.9o
2.29
1.2.
2.09
1-10


-hVII i 1-h
153 1 16
za
.


93


97
92
98
96
03


1 1 2. I s 1 1 5
221I 252 ,2 265 |25a 25o
208 I 381 I 30 5 I I 302 299
iAN I 26i I 209 I o06 2\ 9 I 202


*-t- i11i i ED i i i i 34i 12-i 1 2i


219
241
24
22C


292
282
291
310
sn


147
140
24h
107
090


148
148
244
107
217


1418
130
2U13
105
P20


151

110
290


155
132
254
U4
94fi


.0 I .24 I .0 I ALE I .A I .11 I .17 I .-r


1.04
2.714
1_if


1.09
2.21
~00


1.09
2.20
1.00


1.06
2.17
1.00


1.03
2.15
.00


I -~ a -a


iL.m
2.18
1.01


. 0 I I 1. -1 1.11 I 1.-11 I 1.10 I 1. I 1.Qa


I 1I 0
I .415I 1.07
.48 1.26
.35 .99
.37 1.23
Io l nhl


1.16

1.34
1 31K


.68
.75

-7.


.69
.77

_R16
-n


.69
.68
:97
.1.


.70
.70

4


.72
.:69
1.01


-3E g SnZ r r r iin c16 Z 1.10Z 3 : LE S.76t = 5 7 O f- 5

.20 .76 .7 .66 .67 .67 .6 .72 N 39 375 283 26 289 287 311 2 .70 I.' 11W 1.113 1.30 1.18 1.21I
.33 1.10 l.A .99 1.00 .96 .99 1*3 83 272 308 2115 237 237 246 2531 .33 .52 1.25 1.35 118 .03 .92 .90
.13 .28 .5 .32 .32 .32 .32 32 97 207 3 230 231 232 232 233 I .311 .9 .59 .90 I8 .T 65
.13 .3 2 .20 .17 .20 .19 93 309 65 156 138 135 1.11 1.72 1.70 6 .18 1.1 1.00
.12 5 22. 20 .19 .2 91 3 39 172 16 155 153 l62 :30' .66 I.A 1.711 6o I.35 1.01 1.08
1 :4 ..4 .30I
S.11. .30 1352 92 201 2T7 I" Ig 184 Is? 202 .n .52 1.34 .?5 1.10 .91t .91
-.1 -6 .- 4.. 4 .L .4L a 2ou 19 6 14 AlLg....g 44, 1. -6 1.3_ so


.24
.40
.10
.11
.06
.13
.10
.11


.68
.72
.23
:31
.34
.35
.21
-A6


.50

.9g


.30
-T-


.31
.80
.26
.16
.37
:30
.13.


.32
.80

:27
.37
39
.15


.33
.77
.27
.16
.38
.28
.15
.-a


71
:26
.16
.3:
:25

-4-


.33
.79

.39

:2
- in


D .
RIn 9 POS 212


95
107
88
97
82
a
10
94


275
191
Ulo
210
271
14
1
253
11e4


201
245
305

711
310
272
17r


126
211
240

i?3
230
129


1o
212
243
139

138
448
rs


134

35

475
220
136


133
202
239
137
482
193
139


131
201

136.
486
it:


.116
.12
.36

.25
.51
.55
.18


1.04
.99
.113
.77
.71
.66
.79


.69
119
.77
1.29
1.418
1.27
1.21


.418

1IT
.63
.51
.96

.53
l.65


.48
1.10
.63
.50
.87
.84
.66
1 1Y


44


.84
.7b
.59
1.13


.113
.85
,Is

A9
.113
.70
.51
.51
1.o0


_Ull I _7n I .lM .I 3 I .In i A I JcU


6
1--
U 13 29
if -


.19
.Ao


-33
.55
*3


:13
k?


.32

:1


:3a
*38
.20


.29

_1k


.21
*243


.29
:32


.21
1ha


.30
-31
*?3


.31
.21
.41


.31
.33
.23
_11


.to


.33
.32


91
97
93
oi


91
92
74s
U'


852
5
212
fil1


227
366
2OU


214
339
286
WAS


217
384
248
lia


212
277
230
107


196
211
127
117


215
288
235
101


201
231
128
9V5


230
288
237
104


124


23h
219
2?0
No


214
221
120
929


ElkL
j
1
1
2 IS 214


2146
2 1,


220
215
122
219


.56
.56
.70


.72

-A


.73
.89
.12
1 fa


1ii
.92
AA


12
.96


1.12
1.41
410


:.i


1.09
.90
.98
.1A


.7
.97
1:U1


.98
.93
.93


.16
, Lh


.92
.0
.81
G67


.63
.75
1.20


.82
.73
.75
AfR


.39
.123

.160

..96
-& -



:70

:70 C,
1.06 0o
-7
.72
.68 a

--


.06 I 1 .14 .1 101 .09 .09 .09 91 1 223 217 167 1 159 1 li 2 1 12 0 .32 1 .751 1. l4 1 1.1,9 .951 .81 .74
.17 I .63 I .6 1 I .38 .41 .4 72 2 267 273 192 187 162 I 176 ll .371 .98 li8. 1.36 1.23 .93 .1 .10
.03 I .0 .:0 06 0 .5 .06 o0 10 277 275 172 1 173 1 1611 16 I 171 .261 1. 1.01 .9. .61 .70 .62
.10 1 ,27 ,.9 .19 ,18 .11 ,18 95 I 256 1 173 172 162 1 l6o 163 .34 1 32 | .90 13. 3 | 1.15 .6 1 .I3
.02 I 5 .7 .0 .2 .0 I .104 71 3 202 1 207 1 215 1 i 200I 193 33 1 1 .7 1 .6 .7 ,87 .6 53
.o6 i .18 .2 1 .o 7 .6 .6 I .711 o 89 1 3 315 115 113 100 91 86 .16 1 .1 i a 1.1 1.09 1 .87 1 .75 1 .55
.131 .117 .2 31 .30l .281 .281 .a 89 1 311 1 1 203I 202 1 187 I 184 I 186 .311 1.19l 1.61 1.361 1.181 1.05 1 .98
.06 1 .21 I S .IS .F16 AS .17 a ]lo I 218 I 2 l I24T 234 26 _J .182 .2 126l l.3 A6l l.l4l .211 l. .
1 07 l l l .12i .11i .11! -- r iIl -_ 1 ~ 3 7 Ila -1117 I 8 1'7 ._ 1 1 1.17 97 .81 ,i3

.2i .67 .1 3 .30 .30 .31 90 240 252 115 107 107 11 112 .50 1 .0 1. 8 .82 .71 .57 l .50
.12 .37 .33 .25 .27 a2 .24 92 251 275 228 16 I l 48 166 .33 .73 1.07 1. 1 .7 .86 .M .58
-* a s.....a1231 t-k 4do M__ 217a z1 +1 44 1 A 3LII=


.19 .51 *57 -31 31 .37[ .37


.38 91


P&2 27


183 113'


179 I 178 i14 .' L 1.30 l. U I.=- .81 1.


:]... ....... .:..... ,
S"" .
-.~~~ ~ ~ ......'.. .... .. ^ !!
: .:. ..:: ... .. ... ... : .. ] :7
.. ........ .: : .... ....... ..':':iiii# ii~iii)i, ";;2 ,,


- I 2q2 i UN I 155 I iii I 1N2 I 1511 I


Blm fme t ea ban r" i endi"t -pe u lal ON te sseat m .. .
uis t. the taset-amra flamIe. ualura fis bee"! Uamlmeaii ale ta-. teal estate value ime st-the ftrm o NpioI am"e.
VetmMl g ".


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