PFM Articles 
A note on the distributional consequences of use value assessments
DANIEL COOGAN, MICHAEL E. BELL and DAVID BRUNORI
PFM, Vol. 14 No. 2,
(2014)
This paper explores issues associated with developing tax expenditure estimates for property tax programs bestowing preferential treatment on some taxpayers. Specifically, the paper focuses on estimating foregone revenues for a use value assessment program in Wayne County, Ohio. The case study illustrates the impact of use value assessments which cause the county to forego significant property tax revenues, to undermine the uniformity of the property tax, and to distort the distribution of property tax liabilities across both agricultural and other property types.
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