Tax Incidence on Cropland and Pastureland Rental Rates
Abstract
Abstract This analysis estimates the tax incidence for leased cropland and pastureland in Oklahoma. Periodic adjustments to agricultural land taxes may lead to an incidence, a share of the property tax burden, passed on to renters as higher rental rates. This pass-through can discourage rental activity, limit renters’ access to land, and jeopardize broader agricultural development goals. There was a statistically significant increase in the incidence for cropland and pastureland renters. The combined pastureland and cropland incidence over the study period was $7.83 million, representing 22% of the total current agricultural use value assessment for the same period.
Fields of Study & Subjects
Agricultural economics and policies
Agricultural Economics and Policy
Land Rights and Reforms
Publication details
- Journal / source
- Journal of Agricultural and Applied Economics
- Volume
- 58
- Issue
- 2
- Pages
- 306–323
- Publication date
- 11 February 2026
- Language
- EN