| Description |
1 online resource (14 pages) |
| Series |
Lincoln Institute of Land Policy working paper |
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Lincoln Institute of Land Policy working papers.
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| Summary |
The assessment of land in Massachusetts encumbered by conservation restrictions was not a particular problem in the past since most towns tended to assess large tracts of land at comparatively low prices per acre. In recent years, however, the growing popularity of conservation restrictions as an estate planning tool combined with the recent unprecedented escalation in land values in eastern Massachusetts has resulted in a dilemma for assessors in higher-valued communities. Namely, how to establish an equitable, uniform method of assessing conservation-restricted land when the restriction no longer seemed to substantially diminish a property's market value. The purpose of this paper is to analyze how various communities throughout Massachusetts are currently assessing land affected by conservation restrictions and to suggest a methodology for assessing conservation restrictions that would be uniform statewide |
| Notes |
Lincoln Institute product code: WP03JC1 |
| Bibliography |
Includes bibliographical references (page 14) |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
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digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
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Print version record |
| Subject |
Tax assessment -- Massachusetts
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Natural areas -- Massachusetts.
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Natural areas
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Tax assessment
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Massachusetts
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| Form |
Electronic book
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| Author |
Lincoln Institute of Land Policy
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