Survey of Local Growth Issues (RCED-00-272, September 2000)
| In 1997, the Congress lowered federal estate taxes. Since 1997, how have federal estate taxes encouraged or discouraged families in your community that want to keep farms they inherited? | Number of Cases | ||||||||||
| No farmland | Greatly encouraged | Somewhat encouraged | No impact | Somewhat discouraged | Greatly discouraged | Uncertain | Other | No answer | |||
| Alabama | Counties | 20.0 | 0 | 20.0 | 6.7 | 0 | 6.7 | 40.0 | 0 | 6.7 | 15 |
| Cities | 70.0 | 0 | 0 | 0 | 0 | 0 | 30.0 | 0 | 0 | 10 | |
| Alaska | Counties | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cities | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | |
| Arizona | Counties | 16.7 | 0 | 16.7 | 16.7 | 0 | 0 | 50.0 | 0 | 0 | 6 |
| Cities | 50.0 | 0 | 0 | 7.1 | 0 | 7.1 | 35.7 | 0 | 0 | 14 | |
| Arkansas | Counties | 40.0 | 0 | 10.0 | 20.0 | 0 | 0 | 30.0 | 0 | 0 | 10 |
| Cities | 36.4 | 0 | 0 | 36.4 | 0 | 0 | 18.2 | 0 | 9.1 | 11 | |
| California | Counties | 11.1 | 0 | 18.5 | 14.8 | 0 | 3.7 | 51.9 | 0 | 0 | 27 |
| Cities | 69.2 | 0.5 | 1.0 | 11.8 | 0.5 | 0.5 | 16.4 | 0 | 0 | 195 | |
| Colorado | Counties | 0 | 0 | 10.0 | 20.0 | 10.0 | 0 | 60.0 | 0 | 0 | 10 |
| Cities | 38.9 | 0 | 0 | 16.7 | 0 | 0 | 38.9 | 5.6 | 0 | 18 | |
| Connecticut | Counties | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cities | 50.0 | 0 | 16.7 | 8.3 | 0 | 0 | 25.0 | 0 | 0 | 12 | |
| Delaware | Counties | 0 | 0 | 0 | 0 | 0 | 50.0 | 50.0 | 0 | 0 | 2 |
| Cities | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | |
| District of Columbia | Counties | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cities | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | |
| Florida | Counties | 6.9 | 0 | 0 | 17.2 | 3.4 | 0 | 72.4 | 0 | 0 | 29 |
| Cities | 73.8 | 0 | 0 | 8.2 | 0 | 0 | 14.8 | 0 | 3.3 | 61 | |
| Georgia | Counties | 13.2 | 0 | 21.1 | 26.3 | 0 | 0 | 36.8 | 2.6 | 0 | 38 |
| Cities | 84.6 | 0 | 0 | 0 | 0 | 0 | 15.4 | 0 | 0 | 13 | |
| Idaho | Counties | 0 | 0 | 0 | 50.0 | 0 | 0 | 50.0 | 0 | 0 | 2 |
| Cities | 20.0 | 0 | 0 | 0 | 0 | 20.0 | 60.0 | 0 | 0 | 5 | |
| Illinois | Counties | 5.0 | 10.0 | 20.0 | 20.0 | 0 | 0 | 45.0 | 0 | 0 | 20 |
| Cities | 61.3 | 0 | 1.6 | 11.3 | 0 | 1.6 | 24.2 | 0 | 0 | 62 | |
| Indiana | Counties | 0 | 3.8 | 19.2 | 19.2 | 0 | 3.8 | 50.0 | 0 | 3.8 | 26 |
| Cities | 35.0 | 0 | 5.0 | 10.0 | 0 | 0 | 50.0 | 0 | 0 | 20 | |
| Iowa | Counties | 0 | 0 | 42.9 | 28.6 | 0 | 0 | 14.3 | 14.3 | 0 | 7 |
| Cities | 6.3 | 0 | 6.3 | 31.3 | 6.3 | 0 | 43.8 | 0 | 6.3 | 16 | |
| Kansas | Counties | 0 | 0 | 42.9 | 0 | 14.3 | 0 | 42.9 | 0 | 0 | 7 |
| Cities | 33.3 | 0 | 8.3 | 8.3 | 0 | 0 | 50.0 | 0 | 0 | 12 | |
| Kentucky | Counties | 0 | 9.1 | 27.3 | 18.2 | 9.1 | 0 | 36.4 | 0 | 0 | 11 |
| Cities | 37.5 | 0 | 0 | 25.0 | 0 | 0 | 37.5 | 0 | 0 | 8 | |
| Louisiana | Counties | 21.4 | 0 | 7.1 | 14.3 | 0 | 0 | 57.1 | 0 | 0 | 14 |
| Cities | 50.0 | 10.0 | 10.0 | 10.0 | 0 | 0 | 20.0 | 0 | 0 | 10 | |
| Maine | Counties | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cities | 50.0 | 0 | 0 | 0 | 0 | 0 | 50.0 | 0 | 0 | 2 | |
| Maryland | Counties | 0 | 0 | 20.0 | 10.0 | 0 | 0 | 70.0 | 0 | 0 | 10 |
| Cities | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6 | |
| Massachusetts | Counties | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cities | 70.0 | 0 | 3.3 | 13.3 | 0 | 0 | 10.0 | 0 | 3.3 | 30 | |
| Michigan | Counties | 0 | 0 | 5.0 | 25.0 | 0 | 0 | 70.0 | 0 | 0 | 20 |
| Cities | 87.9 | 0 | 0 | 0 | 0 | 0 | 12.1 | 0 | 0 | 33 | |
| Minnesota | Counties | 6.7 | 0 | 20.0 | 6.7 | 6.7 | 0 | 60.0 | 0 | 0 | 15 |
| Cities | 60.0 | 8.0 | 0 | 8.0 | 0 | 0 | 24.0 | 0 | 0 | 25 | |
| Mississippi | Counties | 11.1 | 0 | 22.2 | 11.1 | 0 | 0 | 55.6 | 0 | 0 | 9 |
| Cities | 44.4 | 0 | 0 | 22.2 | 0 | 0 | 22.2 | 0 | 11.1 | 9 | |
| Missouri | Counties | 16.7 | 5.6 | 27.8 | 11.1 | 5.6 | 0 | 33.3 | 0 | 0 | 18 |
| Cities | 44.4 | 0 | 0 | 11.1 | 0 | 0 | 44.4 | 0 | 0 | 18 | |
| Montana | Counties | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0 | 2 |
| Cities | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0 | 5 | |
| Nebraska | Counties | 0 | 0 | 16.7 | 16.7 | 0 | 0 | 66.7 | 0 | 0 | 6 |
| Cities | 0 | 0 | 0 | 20.0 | 0 | 0 | 80.0 | 0 | 0 | 5 | |
| Nevada | Counties | 50.0 | 0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 |
| Cities | 66.7 | 0 | 16.7 | 16.7 | 0 | 0 | 0 | 0 | 0 | 6 | |
| New Hampshire | Counties | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cities | 40.0 | 0 | 0 | 20.0 | 0 | 0 | 40.0 | 0 | 0 | 5 | |
| New Jersey | Counties | 7.7 | 7.7 | 15.4 | 7.7 | 7.7 | 0 | 53.8 | 0 | 0 | 13 |
| Cities | 84.6 | 3.8 | 0 | 11.5 | 0 | 0 | 0 | 0 | 0 | 26 | |
| New Mexico | Counties | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0 | 4 |
| Cities | 42.9 | 0 | 0 | 0 | 0 | 0 | 57.1 | 0 | 0 | 7 | |
| New York | Counties | 7.1 | 3.6 | 25.0 | 17.9 | 7.1 | 7.1 | 32.1 | 0 | 0 | 28 |
| Cities | 80.0 | 0 | 0 | 0 | 0 | 0 | 15.0 | 0 | 5.0 | 20 | |
| North Carolina | Counties | 10.7 | 3.6 | 17.9 | 10.7 | 3.6 | 0 | 53.6 | 0 | 0 | 28 |
| Cities | 37.5 | 0 | 0 | 0 | 0 | 0 | 56.3 | 0 | 6.3 | 16 | |
| North Dakota | Counties | 0 | 0 | 25.0 | 0 | 0 | 0 | 75.0 | 0 | 0 | 4 |
| Cities | 25.0 | 25.0 | 0 | 25.0 | 0 | 0 | 25.0 | 0 | 0 | 4 | |
| Ohio | Counties | 6.1 | 0 | 9.1 | 18.2 | 6.1 | 9.1 | 51.5 | 0 | 0 | 33 |
| Cities | 61.0 | 0 | 0 | 14.6 | 0 | 4.9 | 19.5 | 0 | 0 | 41 | |
| Oklahoma | Counties | 10.0 | 10.0 | 30.0 | 10.0 | 10.0 | 0 | 30.0 | 0 | 0 | 10 |
| Cities | 30.0 | 0 | 0 | 0 | 0 | 0 | 70.0 | 0 | 0 | 10 | |
| Oregon | Counties | 0 | 0 | 10.0 | 10.0 | 0 | 0 | 80.0 | 0 | 0 | 10 |
| Cities | 60.0 | 0 | 0 | 20.0 | 0 | 0 | 10.0 | 10.0 | 0 | 10 | |
| Pennsylvania | Counties | 3.7 | 3.7 | 14.8 | 33.3 | 0 | 3.7 | 40.7 | 0 | 0 | 27 |
| Cities | 94.1 | 0 | 0 | 0 | 0 | 0 | 5.9 | 0 | 0 | 17 | |
| Rhode Island | Counties | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cities | 33.3 | 0 | 66.7 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | |
| South Carolina | Counties | 0 | 0 | 0 | 14.3 | 0 | 0 | 78.6 | 0 | 7.1 | 14 |
| Cities | 63.6 | 0 | 0 | 0 | 0 | 0 | 36.4 | 0 | 0 | 11 | |
| South Dakota | Counties | 0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| Cities | 0 | 0 | 50.0 | 0 | 0 | 0 | 50.0 | 0 | 0 | 2 | |
| Tennessee | Counties | 13.6 | 4.5 | 31.8 | 18.2 | 0 | 0 | 31.8 | 0 | 0 | 22 |
| Cities | 35.7 | 0 | 0 | 14.3 | 0 | 7.1 | 42.9 | 0 | 0 | 14 | |
| Texas | Counties | 10.5 | 10.5 | 23.7 | 18.4 | 0 | 2.6 | 28.9 | 0 | 5.3 | 38 |
| Cities | 37.0 | 0 | 4.1 | 13.7 | 0 | 2.7 | 42.5 | 0 | 0 | 73 | |
| Utah | Counties | 0 | 0 | 50.0 | 25.0 | 0 | 0 | 25.0 | 0 | 0 | 4 |
| Cities | 33.3 | 0 | 0 | 33.3 | 0 | 0 | 33.3 | 0 | 0 | 12 | |
| Vermont | Counties | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cities | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0 | 1 | |
| Virginia | Counties | 6.5 | 3.2 | 19.4 | 12.9 | 0 | 0 | 58.1 | 0 | 0 | 31 |
| Cities | 62.5 | 0 | 6.3 | 6.3 | 0 | 0 | 25.0 | 0 | 0 | 16 | |
| Washington | Counties | 0 | 0 | 16.7 | 16.7 | 0 | 8.3 | 41.7 | 0 | 16.7 | 12 |
| Cities | 63.6 | 0 | 4.5 | 9.1 | 0 | 0 | 22.7 | 0 | 0 | 22 | |
| West Virginia | Counties | 0 | 0 | 16.7 | 16.7 | 0 | 0 | 66.7 | 0 | 0 | 6 |
| Cities | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4 | |
| Wisconsin | Counties | 5.9 | 0 | 11.8 | 17.6 | 0 | 11.8 | 52.9 | 0 | 0 | 17 |
| Cities | 59.1 | 0 | 4.5 | 9.1 | 0 | 0 | 27.3 | 0 | 0 | 22 | |
| Wyoming | Counties | 0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| Cities | 50.0 | 0 | 0 | 0 | 0 | 0 | 50.0 | 0 | 0 | 2 | |
Note: The percentages in each row add to 100.
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