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QUESTIONS <br /> TAX POLICY GOALS & VALUES <br /> 1. Do we concur with the Administration's goals for the Ag Tax Program? What should be <br /> the goals of the County's Agricultural Real Property Tax Program? <br /> 2. Do all agricultural-zoned lands have an intrinsic public value that should be given <br /> preferential tax treatment and, therefore, subsidized by other tax brackets? <br /> 3. What are those intrinsic public values? <br /> 4. Should property taxes attempt to distinguish between the intrinsic public values? <br /> AGRICULTURAL PRODUCTIVITY <br /> 5. For taxing purposes, should the County distinguish between lands that are agriculturally- <br /> productive and those that are not productive? <br /> 6. How "productive" do agricultural-zoned lands have to be to be given preferential tax <br /> treatment? <br /> a. Does "commercial" agriculture provide a public value that should be given <br /> preferential treatment in properly taxes? What is "commercial" agriculture? <br /> b. Does "hobby/backyard (gentlemen)" gardening have an intrinsic public value that <br /> should be given preferential treatment in properly taxes? What is "hobby/backyard <br /> (gentlemen)" gardening or farming? <br /> c. Does "subsistence" agriculture provide an intrinsic public value that should be given <br /> preferential treatment in property taxes? What is "subsistence" agriculture? <br /> d. Does non-productive, vacant, or open space agricultural-zoned land provide an <br /> intrinsic public value that should be given preferential treatment in property taxes? <br /> METHOD OF TAXATION & IMPACT <br /> 7. What form of preferential properly tax treatment should be applied, if any, to the <br /> agricultural-zoned land? Incentives, disincentives, lower properly tax rate, lower <br /> assessments, exemptions, dedications, penalties, other? <br /> <br /> 8. What is the impact of adopting these taxing policies on other classes of properly? <br /> <br /> 9. What is the impact of adopting these taxing policies on agriculture-zoned lands? <br /> HOMESITE VALUE <br /> 10. Should land under a home on agricultural-zoned land be considered dissimilar from <br /> lands under a home on residential-zoned lands? Why or why not? How should taxing <br /> policies apply? <br /> 8/24/2004 <br /> <br />