The article presents a comprehensive study aimed at the theoretical substantiation and assessment of ecological and economic determinants of agricultural land value formation in de-occupied territories (using the Brovary district of the Kyiv region as a case study). The relevance of the research is driven by the necessity for an objective evaluation of land assets directly affected by hostilities. To achieve the research objectives, a comparative analysis of market prices was conducted, contrasting the pre-war period (2021–2022) with the post-occupation period (2024–2025) based on secondary market data.The results of the analysis revealed a significant decrease in the average value of agricultural land. It was determined that different types of land use in this category experienced different decreases in value. Key ecological and economic factors that affect the change in the value of land were identified and substantiated, in particular, technogenic pollution as a result of military actions and changes in the structure of the offer market. The study also took into account the factor of the high cost of demining and, if necessary, reclamation of agricultural land.The results of the study emphasize the heterogeneity of the impact of war on different types of agricultural lands and indicate the need to develop comprehensive programs of restoration, reclamation and economic stimulation to increase the investment attractiveness of these territories.Received: 09.12.2025;Accepted:18.03.2026

Conservation-relevant lands in Australia have higher farmland values.

Characteristics of Soil Quality and Cadastral Value of Agricultural Land in the Amur Oblast

There are well-documented environmental benefits of the impact of tree planting but limited research on the implications for agricultural land values. Although trees provide significant public and economic benefits, farmers’ perceptions of their value are crucial in determining their willingness to adopt tree planting initiatives. This paper focuses on the application of hedonic price modelling (HPM) to assess the impact of trees on agricultural land values, controlling for other factors including types of farms, soil quality, location, and local population density. The paper begins by reviewing existing agricultural HPM studies noting key factors affecting land prices, with a particular focus on trees. This review justifies the framework for our subsequent empirical HPM analysis of English farmland with three hypotheses to be tested. By examining the relationship between land prices and various agricultural attributes including location, farm infrastructure, land parcel size, soil quality, farm type, and existing woodland cover—this analysis quantifies how tree planting influences agricultural land valuation. The results suggest that the existence of woodland on a farm does not significantly influence land prices that are primarily influenced by other farm characteristics. However, larger woodland areas, above approximately 80 acres, show a modest positive impact on land values, implying a non-linear relationship. Policymakers aiming to promote afforestation must therefore recognize these value relationships between traditional agricultural land use and woodland expansion.

ABSTRACT The urban ecosystem in the study area faces habitat degradation and pollution, a decrease in biodiversity, mainly attributed to rapid urban expansion and poor management of green infrastructure. Therefore, the main objective of this study was to estimate the impact of land use and land cover changes on urban ecosystem services values and functions. Explanatory research design was applied to provide a comprehensive analysis of the study. An integrated valuation method adapted for Ethiopian conditions has been used to estimate ecosystem service values and functions in relation to land use land cover changes of 2006–2022 in the study area. Coefficient of Sensitivity (CS) is also used to assess the reliability of the estimation process for using the land use land cover classes as a proxy with the equivalent biomes. The result of this study showed that between 2006 and 2016, built-up area and open-area were increased by +186.23ha/year and 26.72ha/year, respectively. Conversely, water body, forestland and agricultural land were decreased by −10.7ha/year, −18.1ha/year and −163.22 ha/year, respectively, in the study area. Similar trends were observed between 2016 and 2022. Throughout the study period (2006–2022), the study found that the ecosystem service value of water body, forest and agricultural land was reduced. The total ecosystem service value also declined from US$ 4.57 million in 2006 to US$ 3.1million in 2016 and reduced to US$ 2.63 million in 2022 as well. This decline was primarily due to reduced coverage of water body, agricultural area and forest land in the study area. Total values of ecosystem service functions also decreased from US$ 4.55 million in 2006 to US$ 3.1 million in 2010 and US$ 2.62 million in 2022. The regulatory ecosystem services were the primary contributors to the overall ecosystem service values, which were followed by provisioning, supporting and cultural ecosystem services. Such observed changes in land use land covers have important implications for ecosystem service values and functions. Therefore, policy makers and urban planners should consider these findings for developing urban land use planning and sustainable urban development.

This paper explores the interactions between systematic cadastre, land legislation, and their economic implications for the land market, focusing on a case study of Hoghilag Commune, Sibiu County, Romania.The research integrates theoretical and empirical perspectives to highlight how cadastral registration and land law frameworks influence agricultural land value and leasing practices. The study is grounded in Romanian national legislation, the methodology of the State Domains Agency (ADS), and statistical data provided by the National Institute of Statistics (INS), complemented by previous research on land leasing and systematic cadastre. Mathematical models are employed to calculate rent values and economic losses, correlated with wheat price quotations and the euro/leu exchange rate.The findings emphasize the importance of accurate cadastral data and coherent legal mechanisms in ensuring transparency and efficiency in the agricultural land market, as well as in supporting informed decision-making for local and national land management policies.

This study develops a micro-level Ricardian model to assess how long-run climate patterns affect agricultural land values across the urban-rural gradient in the Chesapeake Bay Watershed. Using an 8-km gridded dataset that combines farmland prices, high-resolution climate data, and urban land cover, the analysis shows that seasonal temperature and precipitation affect land values nonlinearly, and urbanization significantly moderates the effects of precipitation. A climate simulation suggests heterogeneous impacts across urban grids. Our findings highlight the critical role of urban land cover in shaping climate adaptation strategies, offering new insights into how transitional urban-agricultural regions respond to climate stress. These results provide actionable guidance for policymakers seeking to enhance agricultural resilience in the face of continued urban expansion.

Introduction South Africa’s market-based land reform has long been criticised for its slow pace, partly due to concerns about limited budgets, alleged inflated land prices, and the acquisition of low-potential land. Yet, despite these claims, no national study has systematically examined land prices paid under the Proactive Land Acquisition Strategy (PLAS). Methods This study analyses trends in land prices for 1,989 PLAS farms purchased between 2005 and 2018—representing 89% of all PLAS acquisitions and compares these prices with open-market agricultural land values. Using descriptive statistics and an Ordinary Least Squares regression model, we identify key determinants of land prices and assess whether PLAS transactions exhibit signs of market distortion or opportunistic pricing. Results and Discussion Results show that 1.67 million hectares were acquired at an average cost of R5,984 per hectare, substantially lower than both privately purchased land by black farmers and national open-market averages. Prices vary widely across provinces and enterprise types, with irrigated and high-value enterprises such as table grapes costing significantly more than extensive grazing land. Regression results indicate that farm size, location, access to water rights, and extension services significantly influence prices, whereas distance to markets and farmer characteristics play a smaller role. The comparison with open-market transactions shows that PLAS land is consistently cheaper, suggesting that the state largely purchases lower-value land rather than overpaying for it. These findings indicate no national evidence of systematic price inflation but highlight structural market inefficiencies and resource constraints that shape acquisition outcomes. Policy implications include adopting standardised valuation frameworks, prioritising high-potential land, and aligning acquisition with spatial planning to strengthen long-term farm viability.

This paper provides new evidence on the relationship between property rights to water and the demand for land on the American Frontier. Using geo-located records of individual land patents from the General Land Office, we compare rates of settlement in counties across western states that formally adopted the prior appropriation doctrine of water rights at different times. Using the latest difference-in-difference techniques, we find that settlement more than doubles in the years just after a state adopts prior appropriation. Comparing overall settlement as well as rates of homesteading vs. cash purchases of land across counties with different land and water resources, we present evidence consistent with the hypothesis that prior appropriation increased the value of agricultural land, paritcularly where water resources were most scarce.

Abstract This article analyzes the dynamics of changes in land property prices in the northwestern governorates of the Russian Empire from 1865 to 1915. The scope of the study includes agricultural and macroeconomic factors that had the greatest influence on the differentiation of land property values. The author aims to verify the current state of research on the land property market in the context of properly estimating land prices. The analysis was based on two types of property. The first concerns estates created based on the so-called Instruction of 1865. Instruction estates could only be purchased and inherited by people of Russian origin and Orthodox faith, i.e., Russians, Belarusians, and Ukrainians. The law prohibited the Polish nobility, peasantry, and townsmen of the Catholic faith, as well as Jews, from purchasing or leasing this property. Violating these provisions resulted in the property being repossessed by the State Treasury. The second category included non-instruction properties, but even their trade, especially in the western governorates, was limited. In addition to the Orthodox population, Polish peasants and Roman Catholic townsmen could also participate in transactions, with the exclusion of the Polish peasantry. The primary source material used for the research on land prices was notarial and archival documentation stored in the historical archives of Poland (Białystok) and Lithuania (Vilnius). Based on the analysis of sale-purchase agreements, it was possible to determine the actual market value of agricultural land in the western borderlands of the Russian Empire over a 50-year period (1865–1915). The study allowed for the identification of the most important agricultural (level of debt, quality of agricultural land, location, state of land development) and macroeconomic (economic conditions, international political situation) factors that had a decisive influence on land prices.

In the grassland biomes of southern South America, high agricultural land value limits the expansion of protected areas, making conservation on private lands through voluntary schemes essential. These frequently limited in size reserves require livestock grazing management to maintain biodiversity, yet the effects of specific regimes like regenerative grazing on birds remain unstudied in the hill grasslands of the Pampean region. We evaluated the bird assemblage response to experimental regenerative grazing by comparing it to traditional grazing and no-grazing controls on a ranch with a Private Reserve in the Tandilia Hills in the Pampean region of Argentina. We recorded 36 bird species, including 24 habitat generalists and 12 grassland specialists. Bird abundance was affected by grazing conditions. Grassland specialists were positively associated with increased grassland structure, while generalists showed the opposite response. Vegetation structure was lower with traditional grazing, intermediate with regenerative grazing and maximum without grazing. The frequency and timing of grazing should allow for rest to ensure a complex vertical structure for grassland birds during the nesting period. Innovative grazing in small reserves supports sustainable use and habitat continuity in the Tandilia Hills, but its application requires cautious timing to avoid compromising grassland bird habitat during breeding season.

Land valuation—both market and cadastral—is an important tool for land resource management and local budgeting. Insufficient attention is paid to enhancing the efficiency of agricultural land use resulting from the practical application of land prices in the land resource management process. The market for agricultural land cannot be considered fully active; it is still in its formative stages. A fair system for valuing agricultural land and its taxation is ensured by the method of calculating land rent and its capitalization, based on impartial market data concerning the difference between total sales revenue and all costs, including normal profit attributable to entrepreneurial ability. The land price is the discounted land rent—the sum of money which, if placed in a bank, would yield the landowner a similar return on the invested capital. The capitalization rate for land rent is set equal to the real interest rate, varies from time to time and across different regions, or is established by the state and periodically adjusted. In Australia, Ireland, Sweden, the Netherlands, and the United Kingdom, agricultural land is exempt from tax. In Denmark, the USA, Canada, Finland, and Switzerland, a preferential assessment for agricultural land, significantly lower than the market value, is applied for taxation purposes [3]. Land in agriculture yields a lower rate of profit and is cheaper than land used for industrial, residential development, and other types of land use. This article addresses the imperfect market for agricultural land, ineffective land payments, the low share of private land ownership, the widespread practice of short-term leasehold land use, the excessive retention (65%) of agricultural lands in state and municipal ownership, and other problems of agricultural land use.

In order to assess the ecological risk of heavy metals in the soil-crop system of cultivated land around the mining area, samples of cultivated land soil and crops around the mining area were systematically collected, and their heavy metal content and occurrence forms were analyzed and tested. The biological enrichment coefficient (BCF), Nemero composite index (PN), potential ecological risk index (RI), and risk assessment index (RAC) were used to evaluate the heavy metal enrichment characteristics, pollution degree, and risk in soil and crops of the mining area. The results showed that the average values of As, Cd, Cr, Cu, Hg, Ni, Pb, and Zn in the soil in the study area were higher than the national and Chongqing surface soil background values. The occurrence patterns of heavy metals in the soil showed that Cd had the highest proportion of bioactive components and was the primary polluting element in the region. Compared with the soil pollution risk screening value for agricultural land, the excess rate of soil Cd reached 71.88%. Compared with the limits of national food safety standards, the excess rates of Cd in rice, corn, and sweet potato were 36.67%, 10.53%, and 6.67%, respectively, with Cd showing strong migration and enrichment ability in soil-crop systems. The Nemero index showed that 75% of the soil in the study area was clean, still clean, and lightly polluted, and 14.06% was seriously polluted. The evaluation of RI showed that slight, medium, and strong ecological risks of heavy metals accounted for 40.63%, 34.38%, and 21.88%, respectively, and the RI above the strong level accounted for only 3.13%. The main potential ecological risk element was Cd, followed by Hg. The RAC risk assessment showed that Cd was mainly high risk, As and Pb medium risk accounted for 34.3% and 18.75%, respectively, and other heavy metals mainly showed low or no risk. The RAC risk assessment results were more accurate than those for crops exceeding the standard. Combined with the RAC risk assessment results and crops exceeding the standard, the Cd risk of soil and crops in the study area was the highest, showing high risk. The second was As and Pb, which were low to medium risk. Hg, Cr, Cu, Ni, and Zn were low to no risk.

The economic conversion of agricultural land often disregards its environmental significance, threatening food security and ecosystem integrity. This study evaluated the potential of agricultural land resources within the Sustainable Food Agricultural Land Area (LP2B) in the Special Region of Yogyakarta Province, Indonesia, by quantifying their total economic value (TEV) and developing strategic recommendations for sustainable land management. Utilizing a mixed-method approach based on secondary data and SWOT analysis, the research revealed that Bantul Regency is the regency with the highest total economic value of agricultural land, and Gunungkidul is the regency with the lowest total economic value, exhibiting high TEV due to its robust agricultural productivity and ecological functions. The study emphasized indirect benefits—including flood and erosion control—that are undervalued in current land-use decision-making. Strategic solutions such as digital agriculture initiatives and farmer regeneration programs are proposed to mitigate land conversion and bolster rural resilience. These findings provide actionable insights for policymakers aiming to balance economic development and environmental sustainability in rapidly urbanizing regions.

As the renewable energy transition continues into less receptive communities, local opposition is expected to intensify, potentially slowing the process. Since the local impacts are neither well quantified nor widely recognized, we lack policies and common practices to mitigate the potential associated welfare loss in affected communities. Based on a nationwide dataset combining property transactions and large-scale solar photovoltaic (LSSPV) sites, we analyze the heterogeneous effects of LSSPV on property prices and the associated causal pathways. Difference-in-differences estimates show that LSSPV significantly increases agricultural or vacant land value by about 19.4% within a 2-mile radius, while simultaneously reducing residential property values within 3 miles by about 4.8%. The estimated average negative impact on home values is primarily driven by site proximity and diminishes with both distance and time. Effect estimates are more robust to alternative specifications when proximity pairs with visibility rather than invisibility, but no evidence suggests visibility significantly amplifies the proximity effect. Heterogeneous effect estimates indicate that high solar lease potential, being in heavily Democratic-leaning counties, and brownfield redevelopment largely mitigate the negative residential value impact. The analysis reveals no significant heterogeneity across a few factors, including varying site visibility, directional orientation of properties relative to the LSSPV site, and different tracking systems. Evidence indicates that the negative impact on residential values might mainly stem from negative perceptions, but channels through physical conditions cannot be entirely dismissed. Our assessment provides benchmark information for local externality mitigation plans, potentially reducing community opposition and expediting the renewable energy transition.

In the current conditions of development of the country’s market economy, the methodological support for cadastral land valuation requires effective modernization and improvement of the existing mechanisms for determining cadastral value for a fair distribution of land tax among landowners. In this regard, the aim of the study was to develop a methodology for taking into account the qualitative state of soils in the cadastral valuation of agricultural lands in the conditions of an active land market, as well as to modernize the method for taking into account the quality of soils within the framework of the income approach in the conditions of a depressed land market. The study was conducted based on a set of scientific methods: the analytical method was used to conduct an analysis of the scientific review of the problem area and to substantiate the relevance of the study, a cycle of laboratory experiments was conducted using mechanical and chemical analyses, the construction of thematic maps was carried out using the dispersion method, the regression modeling method was used to determine the cadastral value of garden plots, and the land rent capitalization method was used to calculate the cadastral value of agricultural land. Research results were as follows: Methodological recommendations were provided for taking into account the quality of soils in the form of an integral indicator of physical and chemical properties in the model for calculating the specific indicator of cadastral value (SICV) of garden and vegetable lands in the conditions of an active land market. The method of accounting for the qualitative state of soil fertility in the form of a weighted quality score of an agricultural land plot was modernized when determining the specific gross income within the framework of the land rent capitalization method used to calculate the SICV. Based on field work and laboratory experiments, current indicators of soil fertility status were obtained, and soil quality scores for Saint Petersburg were calculated. The possibility of using an integral indicator (soil quality score) as a cost factor instead of a large number of fertility status indicators was proven. Also, models for calculating the SICV of garden and vegetable plots were built for the conditions of an active land market, according to which the cadastral value of land plots in Saint Petersburg was calculated for subsequent land taxation. For agricultural lands, using the example of a land plot of a high-commodity agricultural enterprise (Leningrad Region), the cadastral value was also calculated using the proposed income approach method. The scientific significance of the study lies in the improvement of the methodological foundations of cadastral valuation, as well as the technology of taking into account the quality of soils when calculating the cadastral value. The practical significance of the study lies in the applicability of the results of soil quality assessment and models for calculating the SICV for land taxation; individual market valuation for lending, purchase, and sale; lease of agricultural land; and allocation of land plots on account of a land share. In the area of developing a set of melioration measures on agricultural lands, including the development and implementation of agricultural technologies and technical means to improve soil fertility, the results of laboratory studies to determine the physical and chemical properties of soils can be used. The obtained soil quality scores for Saint Petersburg are also applicable to identifying unused and degraded lands for their transfer to other types of use.

Introduction. The current methodology for assessing the cadastral value of agricultural land in the Republic of Kazakhstan requires modernization, taking into account market dynamics, inflationary processes, and agroecological characteristics. Soil fertility and territorial conditions must be considered to ensure a fair and transparent valuation. Purpose of the research. This study aims to develop and validate an improved methodology for determining the cadastral value of agricultural land using correction coefficients that reflect market conditions and soil quality (bonitet score). Materials and Methods. The study is based on the agricultural lands of the “Amir” farm in Katon-Karagay district, East Kazakhstan region. The research employed comparative analysis, normative base rate calculations, statistical methods, and cartographic and soil survey data. The methodology aligns with the Land Code of Kazakhstan, which allows a deviation of up to ±50% from the base land payment rates. Results. The cadastral value was calculated considering land location, water availability, soil types, and proximity to settlements. Correction coefficients were developed and tested, including factors for bonitet score and inflation. A bonitet rating scale was proposed to improve accuracy in valuation. Discussion. It was found that the current assessment methodology does not adequately reflect real soil characteristics or market realities. The implementation of correction factors leads to a more objective and reliable valuation system. Conclusion. The proposed method provides a fairer, more market-oriented approach to land valuation, suitable for Kazakhstan’s agricultural sector. Resume. The new methodology improves the accuracy of cadastral assessments and supports more informed land policy decisions. The approach may be applied by land management and tax authorities, as well as agricultural entities. Future research should focus on extending the model to other regions and integrating it into digital cadastral systems.

Background: The conversion of agricultural land into oil palm plantations has become a pressing issue due to its significant economic and environmental impacts. While oil palm production offers economic benefits, it also contributes to biodiversity loss and the degradation of ecosystem services. This study aims to assess both the economic valuation and the environmental consequences of land conversion in Muaro Jambi Regency, addressing the gap in current research regarding the dual impact of this transformation. Methods: A total economic valuation (TEV) approach was applied, combining direct use value (DUV), indirect use value (IUV), and option value (OV) to quantify the economic impacts. Data collection included secondary data from government reports, industry studies, and previous academic works. Statistical methods were employed to estimate the economic contributions and environmental costs associated with land conversion. Findings: The total economic value of converting agricultural land to oil palm plantations was estimated at IDR 1.097 trillion per year, predominantly driven by the direct use value of palm oil production. The conversion, however, resulted in the loss of vital ecosystem services worth IDR 1.55 billion per year, as well as significant biodiversity and cultural heritage loss, valued at IDR 12.37 billion annually. These findings suggest that while oil palm cultivation provides substantial economic benefits, it also presents serious environmental challenges. Conclusion: The study underscores the importance of balancing economic benefits with environmental sustainability in land conversion decisions. Effective policy interventions, such as Payment for Ecosystem Services (PES), sustainability certifications, and land rehabilitation programs, are essential to mitigate the environmental impacts of oil palm plantations. Novelty/Originality of this article: While previous research has focused on the economic benefits, this study addresses the environmental consequences, such as biodiversity loss and ecosystem service degradation, providing a more comprehensive analysis.

Land conversion is frequent in rural and urban areas where an increase in population is directly connected to the growing demand for additional land. A region with the highest rate of land conversion is Sleman Regency which is among the 3 regencies in the Special Region of Yogyakarta. Therefore, this study aimed to examine conversion of agricultural land to determine the qualification as sustainable and how the resources could be relocated for other uses. The analysis was conducted quantitatively and descriptively using secondary data from a time series database spanning 2015 to 2020. The results were presented through a combination of tables, graphs, images, and map visualizations. The study further showed that 4.412 hectares of agricultural land experienced a functional change over 5 years with the most significant change occurring in Pakem Subdistrict (1.540 hectares) and the least in Kalasan Subdistrict (4 hectares). Carrying capacity value of agricultural land in Moyudan, Godean, Cangkringan, Minggir, Seyegan, Ngaglik, Mlati, Prambanan, and Ngemplak was also influenced by the quantity of agricultural land available in each subdistrict. A maximum carrying capacity showed that adequate food was produced to sustain the population. Conversely, Depok and Turi Subdistricts possessed the lowest land-carrying capacity, showing that the subdistricts depended on food production to meet the population’s needs.

This study aimed to examine the impact of adopting International Financial Reporting Standards on the accounting practices related to fixed assets in Ukraine, particularly concerning their revaluation and impairment. The research focused on the application of International Financial Reporting Standards in Ukraine’s agricultural sector during the period 2022-2024. It analysed the implementation of International Accounting Standard 16, Property, Plant, and Equipment, and IAS 36, Impairment of Assets, as well as the influence of economic instability on the financial performance of enterprises. The findings indicate that the adoption of International Financial Reporting Standards has enhanced the transparency of financial reporting and improved the accuracy of fixed asset valuation, thereby strengthening trust in companies’ financial statements. However, the implementation of International Financial Reporting Standards has been accompanied by several challenges, largely due to economic instability, high inflation, and fluctuations in the fixed asset market. Taking into account data from 2023 to 2024, the average value of agricultural land in Ukraine in 2024 was 46,678 UAH per hectare, representing a 21% increase compared to the previous year. The study found that in 2024, the prices of agricultural machinery, particularly tractors, rose by 6.8%‑7%; however, sales of combine harvesters and sprayers declined by 25%-30% due to economic uncertainty. Impairment of assets, especially machinery, remains a significant factor affecting the valuation of fixed assets. The adoption of International Financial Reporting Standards has enabled the timely reduction of the carrying amount of such assets, thereby enhancing the predictive value of financial information for users of financial statements. The practical significance of this study lies in developing recommendations for improving fixed asset accounting in Ukraine’s agricultural sector through the application of International Financial Reporting Standards. This approach will help increase the transparency of financial reporting and strengthen the financial stability of enterprises amid ongoing economic uncertainty