Evening star., 1951-01-25

Farm property taxes were higher
In Montgomery County last year
than in the four adjoining coun-
ties, a University of Maryland
study showed today.
Assessment rates on farm land
In upper Montgomery County, the
university researchers found. are
In general about 10 to 30 per
cent higher than rates on similar
lands" In the adjoining counties
of Frederick. Carroll, Howard and
Prince Georges.
The findings were made oy
w. P. Walker and F. e. Hulse OF
the university's agricultural eco
nomics and marketing depart
ment. They worked under the
sponsorship Of various Montgom-
ery County farm organizations.
Digest Of Study.
A digest OF the WalKef-Huise
study follows:
Fourteen years ago farm real
estate in upper Montgomery
County was assessed at an aver
age Of SIS per acre. In 1850 the
average assessment per acre was
sS4. Therefore, during the last
IA years, assessments for tax pur-
poses on farms increased more
than so per cent. Over two
thirds of this increase occurred
during the 1949-50 reassessment.
Farm building assessments nearly
doubled with about half of the
increases representing new farm
buildings.
About 33,500 acres, in tracts OF
10 acres or more, in Rockville
Colesville, Potomac and Wheaton
districts were reassessed in 1949-
SO at averages ranging among the
districts from $l84 per acre to
S452 per acre for land and build
ingS.
Farm personal property assess
ments in 1850 were nearly four
times the amount in 1886. They
were equivalent to about Is per
cent of the farm real estate as
sessments in 1850.
UNIT ASSESSMENT RATES
Land Assessments
Assessment rates on farm land
In upper Montgomery County are
in general, about 10 to so per cent
higher than rates on similar land
in adjoining counties. Assess
ment rates per acre in the rural
urban fringe areas of Montgomery
County are higher and extended
further than in similar fringe
areas in Baltimore County.
In Montgomery County, farms
bordering hard-surfaced roads are
assessed at specified rates for the
front acreage, extending back
about 900 feet from the road. The
remainder of the arabic land is
assessed from Is per cent to 80
per cent less per acre.
In Baltimore County, the farm
stead is assessed separately from
the other farm acreage. The rate
applied to the acreage in the farm
stead is nearly one-half the
assessment rate per acre on near
by improved lots. The frontage ot
farms, to a depth of about zoe
feet, is assessed at one-fourth the
farmstead acreage rate. The re.
mainder Of the farm acreage i,
assessed at from one-third to one
half the frontage rate.
In Carroll County, the front
acreage of tillable land. back about
200 feet, is assessed from rs per
cent to 80 per cent higher than
the rest of the tillable land. Other
adjoining counties do not en-
phasize the front rate differential
assessment.
Building Assessments.
Cow barns and silos in Mont
gomery County are assessed on the
basis Of reproduction costs. less
35 per cent, less / per cent de-
probation year. The weighted
average for dairy barns was about
$120 per stall in 1850. In Fred
erick County, fiat rates for COW
barns ranged from $75 per stall,
for those districts reassessed
before 1949, to $100 per stall for
those districts reassessed in 1949-
so. Farm dwellings and bank
barns are usually assessed at lump
sum figures in the four adjoining
counties.
Residential buildings in the SUBJ
urban districts of Montgomery
County are assessed on the basis
of contract replacement costs, less
about 40 per cent, less annual de-
probation Of per cent for frame
dwellings and one-half Of l per
cent for brick dwellings. Cubic
foot rates are applied in assessing
residential property, and in the
rural areas dwellings are assessed
from IS per cent to 25 per cent
lower because of rural factors.
Livestock Assessments.
Livestock unit rates are not uni
form between the adjoining coun-
ties studied, This is due in part
to the rotation system of assessing
whereby unit rates were increased
beginning in 1949, and in part to
the different basic rates used in
the several counties. Consequently,
milk cows are assessed from $50
to $100 per head in the various
districts of adjoining counties, as
compared with 500 per head for
all of Montgomery County.
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