As farmland is rapidly being converted to nonagricultural uses, state and federal governments, as well as private parties, have sought ways to preserve farmland for future agricultural use. Some of the preservation methods in use have a long history such as special tax assessments of agricultural property. Agricultural support laws on both the federal and state levels can be viewed as forms of farmland preservation, to the extent that they seek to make the farming lifestyle financially viable in an increasingly urban and suburban American landscape.
Most states have statutory provisions for the special assessment of agricultural property.
The property is assessed at its agricultural value rather than its usually higher fair market value. The States that do not have special assessment laws give a state income tax credit to those who make property tax payments on agricultural land. The farming activities that take place on this land create noise and odors, and often utilize pesticides and other chemicals. The proximity of suburban housing developments to these kinds of farming activities resulted in court actions brought attempting to curb farming activities they considered objectionable. These actions were often brought under the law of nuisance.