CONNECTING TAXES AND WILLINGNESS TO PAY FOR FARMLAND PROTECTION: A COMPARISON OF LOCAL AND STATE FUNDED ALTERNATIVES IN NEW YORK
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The costs of tax relief for New York agricultural landowners is compared with the willingness-to-pay for farmland protection as measured in valuation research. Under an income tax rebate, the program cost is positively related with the perceived household benefits, whereas this trend is reversed under a local property tax exemption.