Abstract
The fact that the local property tax remained virtually unchanged for so many decades prior to the 1950s is remarkable, considering the myriad modifications that have emerged during the past quarter century. Perhaps the historically low tax rates shielded many of its unfavorable characteristics which have been attacked in recent years. Because of rising land values and rising tax rates per dollar of value, the property tax in a majority of the states was modified, usually to protect agricultural or residential interests. Two factors contributed to the passage of the many tax reform programs for agriculture: (1) a belief that property taxes discriminated against farmers because farmers paid a disproportionate share of their income in property taxes and (2) a desire to affect land use by preserving farmland and open space.
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