Survey of Local Growth Issues

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

		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	Number of Cases
Alabama	Counties	20.0	0	20.0	6.7	0	6.7	40.0	0	6.7	15
Alabama	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
Alaska	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
Arizona	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
Arkansas	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
California	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
Colorado	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
Connecticut	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
Delaware	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
District of Columbia	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
Florida	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
Georgia	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
Idaho	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
Illinois	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
Indiana	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
Iowa	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
Kansas	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
Kentucky	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
Louisiana	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
Maine	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
Maryland	Cities	100.0	0	0	0	0	0	0	0	0	6
Massachusetts	Counties	0	0	0	0	0	0	0	0	0	0
Massachusetts	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
Michigan	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
Minnesota	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
Mississippi	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
Missouri	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
Montana	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
Nebraska	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
Nevada	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
New Hampshire	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
New Jersey	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
New Mexico	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
New York	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
North Carolina	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
North Dakota	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
Ohio	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
Oklahoma	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
Oregon	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
Pennsylvania	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
Rhode Island	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
South Carolina	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
South Dakota	Cities	0	0	50.0	0	0	0	50.0	0	0	2
Tennessee	Counties	13.6	4.5