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.
Welch et al. (Wed,) studied this question.