Farm real estate taxes in ..

BAE

- ;t o ....
43fr, fi


3?1


July 1946


uOzID s2AIs IPJARTWNT OF ARIOULTURS
Bureau of Agricultural Economice
Vashington, D. 0.


FARM REAL


ESTATE


TAXES


IN 1945


Average farm real estate taxes per acre for the Nation as a whole
in 1945 were more than 10 percent higher than in 1944. This is the larg-
est year-to-year change in more than a decade. The index of real estate
taxes per acre for the United States advanced from 184 in 1944 to 203 in
1945. The 1945 index number is the highest since 1932.


PERCENT -


300


250 -


2do


150


100 V


50 -


0 1
1910


FARM REAL
OF


1915 1920 1925 1930 1935 1940


ESTATE TAXES PER ACRE AND PER
VALUE, UNITED STATES. 1910-45


DOLLARS


1.50


1.25


- 1.00


.75


.50


.25


194 0
1945


$100





- 2-


Taxes per $100 of real estate value declined slightly in 1945,
principally because of rising land values. The decline from $0.90 in
1944 to $0.79 in 1945 is the smallest since 1940. For the past several
years the principal factor in changes in taxes per $100 of value has
been the upward trend in farm land values. In those years since 19140
that taxes per acre increased, the increases in land values were even
greater. As a result, taxes per $100 of value have declined persistently
since 1940.

Changes in taxes per acre for the individual States were charac-
terized by a wide range of increases. In only two States did taxes per
acre decrease from 1944, the decline being small in each. Taxes per $100
of value increased in about two-fifths of the States and decreased in
three-fifths. As land values increased in all States, this result re-
flects largely the frequency with which the value increases were greater
than the tax increases.

The increase in farm real estate taxes per acre in 1945 reflects
to a large extent influences related to the end of the war. Moat of the
levies of 1945 were fixed either after the end of hostilities or when it
was becoming increasingly evident that the end was near. This permitted
local taxing bodies to consider restoring or expanding services and ac-
tivities which had been eliminated or curtailed during the war. A spe-
Scific.item of importance was the pressure to increase salaries and wages
of school teachers and other public employees. Also in the picture was
the increased cost of all types of materials and supplies used for both
general operations and construction. ..

The pressures that led to increased taxes in 1945 are similar to
those which brought sharp increases during and immediately after World
War I. But, as was pointed out in previous reports, there are certain
significant differences between the two periods. These differences re-
late particularly to the position of property taxes in the State and
local revenue systems and to the allocation among the levels of govern-
ment of fiscal responsibility for various functions.

In contrast to the situation during the World War I period, many
States have been relying heavily upon motor fuel, income, and retail
sales taxes. Rising price levels tend to increase the revenues from taxes
such as those on incomes and retail sales, and to that extent to reduce
the pressure for increases in property taxes. As to the responsibility
for various functions, the tendency has been to shift this upward from
local to State governments. It is State governments that have been de-
riving an increasing proportion of their revenues from taxes other than
those on property.

The following table shows farm real estate tax levies per acre
andper $100 of real estate value and indexes of the tax levies per acre,
by States and divisions, for 1910, 1920, 1930, 1940, and 1942-45.










lots and division


MaIle ........
IteinF .
Nev N.mphire .
Vermont ......
iesaohusetti .
Rhode Islanid .
Comnetiout .
hew Inuglad .

gI. York .....
Nov Jere .....
Pennsylvania .
Midle Alltm ti .
Ohio .
Indiam ..
Illinol .
Michigan .
VWiseoonin .
hit North Central.

Minnosota .
lowa .. .
Milsor .
Morth Dakota .
South Dakota .
Nebraia. ..........
XaiaLiO .. .. .. .
Wiet North Central.
Delawar.. .......
Ma,'ryland.........
Virginia ..
Vest Virginia ....
North Carolinal .
louth Caolina .
Oeorgia ..
Florida ..
loath Atlantic .
KDentuok .. .
TennesseeII .
Alabama ..... .. .
Milimlsppi .
Nast South Osatral.

Arkansas........
Loilma .
Oklahoma ..
Texma. .... 1
Wlest South Central.

Montana .........
Idaho ........ ...
WyominA ..........
Colorado ....
Is. MXetco .....
Ariona .
Utah
Uta..h ...........
Siradi ..
Mountain ......
Wahinftion .
Oregon .
California .
Pacific .
UNITED 8 TATIS ....


Tax levies on farm real estae: AMount per aere. lnde numbers of emient per acre. and =oust plr 1100 of anlu@. by States. 1910. 1920. 1930. 19110. an, 1942-4


Amount


1910 I 1920 1930o 190 1942
I 910 I 191
o.~ -0SoDl. _ol_ I 5ol =5
0.27 0.55 0.81 0.84 0.65
.9 .57 7 .87 .82
.20 I .11 .56 .3 .514
78 1.55 2.16 2.70 2.68
S .81 1.35 1.68 1.774
1.08 1.6 I 1.85 1.8U


.38 1 .87 I 1.01 1.09 1.06
4 .62 I 1.o 99I 1.00
1 .50 2.74 2 ;.21 E .i7
.1 1,0 .99 i noo
..9 I 1.24 1.1 1.10

45 1.36 .6 .69
:48 1.26 1.57 .75 I .6o
.35 1 .99 1.16 .97 I .97
.37 1123 1.34 1 .4'6 I .46
29 1.0o 1.0 1 .7'8 1 .71
3 I I 1
.20 1 .76 .871 .66 1 .67
.33 1.10 1 .1? .99 .96
.13 .25 .15 .32 -32
.13 i .4 .38 .=22 .17
.12 ..22 .20
.15 1 2 30 .29
.17 1 .42 .5 .6 .16

.21,1 .68 .50 .31 .33
40 .72 .9 .80 .77
:10 .23 .3" .26 .27
.11 .31 .1 .16 .16
.06 .34 .59 .37 .31
.13 .35 .1o .30 .28
.10 .28 .30 .14 .1)
.o 7 .0 .lr J


*II

.1Z
.08
.11


.19
.%0


.33
.55
.38
.16


.08 5 .24
.06 .14
.17 .63
.03 .09
.10 .27
.02 .05
.06 .18
.13 .17
.06 .21


.U3 I
7
14


.32
.57
.47
.23


.32
.38
.20
.142


.29
.32
.24
.14


:.21
.142


.30
,34
*I3


1 1913


0.85
.79
.55
2.58
1.73
1.0


1944


0.90
.13
.:15
2.60
1.74
1.911
1.16


TaMs per acre


1945
Del.

1.01
.69
*9
2.73
1.77
2.29
1.27


1.03 1.02 1 1.06
2.15 2.18 1 2.26
.99 1.01 1 1.05
1.07 I 1.0 1.12
.70 .72 I .73
70 .69 .76
.97 1 1.0 1 1.06
1 .47 .1 9 1 .54
1 I .79 .9 a Bd 6
I 7 1 .78
I .67 .72 .83
l .99 1.03 1 .-18
.32 .32 .33
.20 1 .19 .21
.19 .21 .24
.16 .362 .17
-



.33 .33 .133
.76 .79 .81
.26 .27 .27
.16 .16 1 .16
.35 .38 .4o
.25 ,2 .24
.15 .16 .18
.4 I .2 I .62


:L5
.21
.141


.31
.33
.23
.13


:4l1
.22
.141


.32
.32
.I2


:17
.22
.4%


.32
.33
.25
.15


.30 .18 .18 1 .1 8 .s .19
I I -- I I
.14 .11 .09 .09 .09 .11
.64 .145 .38 .11 I .143 .52
.09 .06 .05 .o 06 .06 .06
.281 .19 .18 .18 .18 .20
.07 .o4 o05 .04 .04 .04.
.20 .7 .06 .o6 1 .05 .0
.52 .31 .28 .:28 .228 .35
.1 .1S5 16 6 .15 .17 .17


.07 .20 19 .12 .11 5 .11 .11


.67
.37
.93


.T1
:1-0
1.14


.32
.33
.83


.30
.27
.80


.32
.22
.77


.31
.24
.88


.13


.43
.27
1.00


Index number if (1909-13 3 100)


1910


97
91


9;
61


1920


194
162
219
191
17156
- L


I 93 1 11

S 96 I 168

I I
97' I 29
S 92 I 241
91 249
I 6 I 24
I "I *5 o6'
S 611 2
90 1257
8 I 329
83 172
97 207
93 309
91 1 352
92 I 261
99' I '175
9 "

95 1 75
107 191
88 I O10
97 1 271
g2 I 124
100 I 272
o4 1254
9 I 274


S 98 I 252
97 1 285
I 93 I 212
1i 1 61


91 I 227
92 I 366
74 1 2o4
g1 I 274


S 2 I 252

1 91 1 223
S 72 1 267
SlO1 I 277
S 95 1 245
S 71 1 242
89 I 2S3
69 311
I a 9 1o


688

90
92
40


2144

240
251


1 I I


375
308
326
265
349
PT77
292V


201
245
305
395
748
310
272
65p

2114
339
286
1469


217
3814
As4
bnnd


217 1
273 1
275 I
256 1
S333 1
346
237

252 I
S275
321


283
245
230
156
172
169
193
210

126
211
240
139
1,63
230
129

2J4

212
277
230
307


196
211
127
9'1.


I I I
______________________________________ I


1942 I 19143 I191 I 1945


300
262
259
332
352
352


301
250
265
319
379
305


31 I 356
263 I 252
276 284
322 337

402 l
A5 1:l


1ab 192
167 142
192 162
172 161
173 1 162
202 215
115 I 100oo
203 187
238 1 24.7
152 137

115 10o7
225 165
233 226


184

142
176
16s
160
200
91
184
234
137
114
241
217


156

140
181
171
163
196
s6
166
26k&
136

112
166
249


.2 .73 .1 1= i 7 | I 1 .'- I- .57 .66I. 90 I 2 2 6 l 75I-"2


91 244 277 163 17i 17i 1 la4


Taxe per (100 of valu /


" .1 I *.14
S.321 .75
S.37 .98
.26 .59
.,31 .81
.21 .T .61
.16 .71
.36 1.19
.32 .6

.50 j 1.01
33 .73
;7 I Kit


51. L .__


203 .147 1 .79


1.22
1.3
1.04
I 1.32
I 1.04
I 1.21
1.6
1.25

I 1.28
1.07
1 o-


1.42
1.36
1.01
1.50
.80
1.15
1.16
1.18


.82
1.23
1-.1


194 I 1943


2.79
2.26
1.614
2.411
1.36
1.26
1.97


2.47
2.03
1.55
2.13
1.?6
S1.161
i.40
X-5


.95
.93
.68
1.15
.67
.87
1.18
1.141


.64
.86
-a?


1930 I 190


a88 296
2158 277
281 I 25
268 335
298 1 369
-M 3181
277 311
252 I 261
361 J 308
26L 202
-268 _2W_0

292 147
262 I i. I
291 I 214
310 1 107
109 1 229
P 1 177


803
.86
,f6
,70

.60
.75
1.05
.6



.93


1910 1 1920 1930 1940


1.06 1.2 1.97 2.7
1.08 I1. 2.00 2.l51
.82 1 1.17 1.59 1.75
1.13 1 1.59 1.65 2.48
.70 99 1.09 1.40
?o! 1.08 l.OJ l,',
.97 1.18 ~ r.5 2.08

.70 1.33 1.53 1.97
1/ 1.29 1.70 1.76
*.3 ..1..l.71 1. 1.66
=171 1.2 fi 1.s2

.64 1.11 1.90 .99
.62 1 1.08 1 2.29 1.15
I .31 I .55 1.21 1.17
S .76 I 1.62 i 2.09 .89
oI .o. I;.o6 1.16.
.50 1 1.0I I.5 .4
.5o .91 1 .67 1\--Mi
1 .112 I .70 1.-15 I 1.4
1 .33 1 .52 I1.15 I 1.?5
.25 .34. .98 1 .98
S .4 1.11 1.72 1.70
.3o0 .66 1.42 1.74
.31 .52 .85 1.34
.41 .68 L124 1 1.21
.5 .6 1.20 1 1.31

.46 _.04 .69 .48
.2 .99 1.19 1.17
.36 .43 .-7I .62
.1 .77 1.29 1 .51
.28 .71 1.8A .96
S51 I .66 1.27 .93
S55 1 .79 1.25 .65
.3 1 6 .88 1.31


.51 .73 1.09 .83
.56 I .89 1.21 1.01
.56 .62 .98 1 .91
.7o0 1.69 2._ 1.61
1 .55 .95 1 1.35 _Tor
III
i .72 .91 1 1.12 1.09
I .59 1.1415I lt .90
S .5 4 .92 1 1.411 .91
I -0 1 -on .LA .1 5


258 I 250 1 246 I 257
302 299 303 3114
205 20 20= 2o I=16
237 i 3 231 s-- 2VI -
I I i
148 I 151 155 1 156
130 I 1L5 132 I 145
43 1 2 i 251 I 267
105 I 110 111 1 125
229 1 2 P 2146 1 261
173 517611 2
I I I
29 287 i311 I 356
237 |246 25k 1 29
232 232 1 .233 2
122 1 138 135 170
155 153 1 162 156
is 1 187 202 1 229
19 i 16 172 125
-211 205 212

134 133 131 I 1316
205 202 201 I 215
242 239 I 215 I 246
138 137 1 136 136
475 862 I 46 502
220 193 1190 162
136 139 146 166
24W 241 1 2 7 7 261

230 234 246 249
286 289 294 308
237 240 2144 246
304 298 1 299 28,.
266 I 26bI 272 285

205 214 220 1 216
226 1 221 215 I P20
1214 120 I 122 1 130
248 1 232 1 28 266


.o0
.7U
.80
.62
.63
.53
.55
.9g
1.0)

.50
.56
-Tit


.60
-_

.67
.65
.63
%*2


.79
.5h
.80
.17
.80
1.16
.94
.77
.60
.60
.19


-57 A6I..~I ~4 I -AhI


1.06 i 1.11 I .89 |. .7 .7 71 .7?
1.30 1.18 .9 .6 .80 .79


203_

164
220
179
177
202
120
232



15282
1861
282


IInIex numbers computed before rounding ta -per-acre data to neareslt cent.
SODerived from the to,-per-scre figure and value-per-aore figures based on Census reports and the farm real estate Tvalue indexe of the Bureau of Aricultural Reonomlcs.
VJ Not avallable.


1.9 1.
1.5:3 1o46
1.47 1.
1.58 1.4h
.83 .741,
.821 .731
.98 1 .5 1
.721 .63
1.36 1 1.22

1.30 1.18
1.03 .92
.81 .72
1.18 1.15
1.35 1.06
1.10 .94
1.01 I .82
1-09 .91
.14 -4}
.95 .65
.56 1.9
.46 I ."3
.84 .70
.74l .54
-59i .51
1.1P 1 1.05
.72 I-XV


:7o




.92
.680
.S1
.61


.63
JT5
.75
1.20
.79
.82
.73
.75
%Sl


194U 1915

Del. DoL

2.k5 2.63
1.95 1.99
1.50 1.37
2.03 2.00
1.22 I 1.13
1.1 1.22

1.75 1.37
1.395 1.32
_1.35 1.30

I .70 .61
I .66 .62
I .63 .78
I .61 .58
I 1.23 1.22

I 1.21 l 1.25
S.90 .92
I .65 .6)
S1.0) 1.15
1.03 1.12
.91 .94
.69 .50


.39 -35
.82 .75
.-43 .37
.1A2 .37
.60 .53
.116 .41
.b9 .50
.96 1.0U
1 .51


............ ,, ---


i


_,
Is& 3o7
.11
r 11= j-61-1= 1 LIrT 1


__
__._ -
.14
-


1 1


i


I


I


I


I


, ,,


.19 .51 .571 .31 .371 .-3T 1 .38 .'42


.58
.70
.70
1.236
.726

.72
.68
.69
.14




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UNIVERSITY OF FLORIDA
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