As( UNIV. Or I DOCUMEN' UNITED STATES DEPARTMENT OF AGRICULTURE _ Bureau of Agricultural Economics Division of Agricultural Finance I >SITORY L June 15, 1935. TAX DELINQUENCY OF RURAL HEAL ESTATE IN FOUR NEVADA COUNTIES, 192S-33 Rural real-estate tax delinquency on the 193 2 levies in four Nevada counties!/ involved approximately ^91,000 acres out of a total area of 22,6l2,00C acres. The 1932 figure represents- an increase of 809 percent over the acreage delinquent on the 1928 levies. During the same period the amount of taxes delinquent increased 1,777 percent. Much of the delinquency from the earlier levies has become chronic. Not only did delinquent acreage increase, hut delinquency per acre also increased. At the end of the 193 2 tax year the per- iod of delinquency, for all properties then involved, averaged 1.6 years. During the five years 1928-32, tax certificates, or tax liens, were sold against 2S percent of the delinquent acreage and deeds were given for 2U percent as many properties as were covered hy these certificates. By the end of the tax year 1931 . about two thirds of the acreage delinquent on the 1928 and later levies had been cleared, and nearly three fourths of the certifi- cates had been redeemed. The delinquent area in 1928 equaled 0.2 percent of the total area of the four counties, or 2 percent of the area in farms. The corresponding fig- ures in 1932 were 2 percent end 18 percent. Comparison with total area must be made with caution because of the publicly-owned land in these counties, -^nd further because considerable amounts of the privately-owned land are held in properties of less than 3 acres each, or lie within incorporated places, or are specifically exempted from taxation. These special classes are not covered by this study. The comparison with the area of land in farms is more significant than the comparison with total area, because nearly all of the delinquency reported in these counties was on farm (and range) land. The area delinquent in the four counties in 193^ was distributed by types as follows: 22 percent in farms, 71 percent in range, and 7 percent in all other types. This survey w?s made under a Civil £"orks project administered by the Bureau of Agricultural Economics, assisted by the Agricultural Experiment Station of Nevada. Reports for selected counties in Alabama, Arizona, Colorado, Delaware, T n diana, Iowa, Maryland, Missouri, North Dakota, Oregon, South Caro- lina, Utah, Washington, ffest Virginia, and Wisconsin have been issued recently, and those for other States will follow as the material becomes available. Sec note, paee 5 » f QT a further description of the study. !_/ Elko, Lincoln, Lyon, and Washoe . 2. Relative increases in delinquency varied widely between the counties and In any given county were not always the same for a rea delinquent and amount of taxes delinquent. The greatest percentage increase in taxes de- linquent was 5,175 percent in Lyon County, and the least increase was 1,006 percent in Washoe County. Special assessments were delinquent on about 13 percent of the acreage delinquent on the 1928 levies. The corresponding figure in 1932 was U6 percent. Delinquent special assessments made up 29 percent of the total delinquency in 1923, and 42 percent in 1932. The amount of delinquent special assessments increased 3»2^2 percent between 1928 and 1932, compared with the increase of 1,777 in general taxes. Payments made during the period covered by the survey cleared 67 percent of the acreage which had become delinquent on the levies of 192S to 1931 ^nd reduced the amount of delinquent general taxes and special assessments by 59 percent. The smaller percentage reduction for taxes than for acreage is ex- plained by the fact that many of the payments made were on properties delin- quent on only one levy, (whereas many of the properties on which the t^xes remained unpaid were delinquent on two or more levies), and by the further fact that in three of the- four years the taxes per »cre averaged higher for properties newly delinquent than for those on which delinquency was terminated. Nearly 59 percent of all properties reported delinquent during the five years were delinquent on the 1932 levies, of these the largest group beg~n with the 1932 levies, the next largest group began with the 1931 levies, and the third group began with the 193^ levies. A large group, however, had been in arrears since 1923, and it is probable that many of thorn had been delinquent even before that year. The properties delinquent for the first time in 1931 and 1932 are of much larger average size than those delinquent in the earlier years . coverei Sales of tax certificates, or tax liens, during the period 1 928-32 id 20U,4l8 acres, compared with 73^ ,126 acres which became delinquent. 2/ The number of acres against which tax certificates were sold annually increased 863 percent from 1928 to 1$32, corn-cared with an increase of 809 percent in acres delinquent. At the end of the tax year 1931 (the first Monday in June 1932) the acreage on which delinquency had not been terminated was 116,001 acreu, all of which was eligible for s?le on the second M ndpy in July 1932 if not paid in the interim. Nine tenths of the certificates sold were "purchased" by the counties. The percentage was 90 in 1928 and 95 in 1932. This indicates that few individ- uals were willing and able to pay the delinquent taxes. For the 5-yea.r period, 29 percent of the properties sold were later redeer:.ed. The proportion redeemed was greater for certificates sold to private buyers than for those sold to the counties. The redemptions were well distribute 2/ Includes those carried over from years previous to 1928 . 3. as to types of property and in general assessed values avera,', ed higher for properties redeer.-.ed than for those unredeemed. The number of acres for which tnx deeds were r.iver. from 1929 to. 1933 equaled 27 percent of the number against which tax. certificates were sold dur- ing the years 1928 to 193^.37 The corresponding percentage for properties in- volved w=s 3^-. The largest nur.be r of deeds given in any one year was 69, in 1933. The situation discussed above, and shown by the following tables, in- dicates a rapid increase i.. rural tax delinquency. It is apparent, however, that only a minor part of such delinquency led to dispossession of title, despite the fact that tax certificates were sold ag inst a large number of oroperties. I r many cases the taxes are paid soon after becoming delinquent or arc redeemed soon after beim. sold. Many of the regaining certificates are held without further action on the assumption that they will be reddemed. The following tables show summaries for the, four Nevada counties. Total land area, area in farms, and the number of farms for each of these counties, for the four counties combined, and for the State are shown in T D ble 1. Total delinquencies reported for the four counties combined, on the levies of each year from 1928 to 193^» " r ^ shown in Table 2 . A total of the amount of taxes reuorted delinquent for ^11 five years can be obtained from Table 2 by adding together the figures for all years, as each of these applies only to the levy of the year shown. This cannot be done in the case of the number of properties, or number of acres, or the assessed values of the delinquent properties, be- cause any property may have been delinquent in more than one of the years shown. Such a property would be included in more than, one of the annual totals, re- sulting in duplication if these itei^s were totaled for the period. Figures for "new" or first-year delinquencies (that is, for delinquencies originating, or be- inning, with each tax year from 192b to 1932). for the four counties are shown in Table 3« They represent properties which have not before been delinquent during the period studied. For the 1928 levies the figures in Table 3 should be identical with those in Table 2, because 1928 is the first year covered "oy the study and all delinquencies reported for that year appear here °s new delinquencies. For the years following 1928 the new delinquencies^^ should be less than the total delinquency figures siven in Table 2. They show/ rapidity which newly delinquent properties were added to those already delinquent The extent of delinquency in years prior to 1928 may be judged somewhat from the am-unts and trends "..ore shown for the years 1928 to 193^. Delinquencies terminated during each tax year from 1928 to 1931 for the four counties are shown in Table k. The ter..< "delinquencies terminated" is here used to indicate that the properties represented did nox/occome delinquent during the period studied. For economy in tabulation the termination of de- linquencies in 1932 has not ^ceea tabulated. l7 Under the law in effect at that ti-e, t-x certificates sold from 1928 to 1932 were eligible for deed from 1929 to 1933. k. Delinquencies paid during the period, classified both by year of levy and by year within which paid, are shown for the four counties in Table 5. Delinquencies paid differ froa delinquencies terminated in cases where pay- ment of the delinquency on a given year's levy did not fully clear the property because some other year's levy was still delinquent, and in cases where, though fully cleared, the property again became delinquent during the period covered by the study. Classification of delinquent properties \>y the period, or duration, of delinquency is shown for the four counties in Table 6. Each figure in the body of the table represents the number of the properties which first became delinquent in the tax year designated on the same line at the left margin, and which were last delinquent in the t?x year designated at the head of the column in which the figure is shown. As noted above, for 1928 the first, or new, de- linquencies are actually tot?ls. A summary comparison of individual county data is made in Tables 7i 8, and 9. Tables 7 and 3 show by counties selected items of the data given in Tables 2 and 3 for the four counties combined. The number of acres, the amount of general t^xes, and the amount of special assessments delinquent on each levy from 1928 to 1932. in each of the four counties, are shown in Table 7. The number of properties and the number of acres first delinquent on each levy from 1928 to 1932, in e a ch of the four counties, are shown in Table S. A part of the delinquency shown in Tables 7 and 3 had ''oeen paid prior to the time when this survey was made. The number of acres, the amount of general taxes, and the amount of special assessments still delinquent in each county when the records were taken are shown in Table 9« Tax certificates sold during the years 1923 to 1933 and still unredeemed, for the four counties combined, are shown in Table 10. They are classified by public and priv?te buyers. Similarly Table 10-a shows tax certificates sold but later redeemed. Tax deeds given during the six years from 1922 to 1933 an & the acreage represented, classified by public and by private buyer, are shown in Table 11. Certain data from preceding tables a.re brought together in Table 12, permitting a summary view of the development of delinquency during the period covered. Starting with 1928 and cumulating the number of new delinquencies minus the number of delinquencies terminated, .■: ives yearly totals in excess of the total delinquencies shown. The excess is recorded in the column headed "temporarily cleared". For a ^iven year this excess represents the numler of properties which were temporarily cle°red during the year in question, but were delinquent on at least one earlier and one later levy in the period covered. Owners of these properties managed to pay their delinquent taxes and to pay at least one levy before it became delinquent, but later they again fell into ar- rears. Thus in each year for which both items can be shown the delinquencies • id exceeded delinquencies terminated. 5. The tables show that a considerable amount of the delinquency in the four counties was chronic and that the delinquent acreage was increasing. Also the average period of delinquency was increasing in lereth. In no year from 192S to 1932 did payment of delinquency equal in amount the delinquency on that year's levy. The additional, or new, acreage becoming delinquent year by year fails to account for the increase in amount of unpaid delinquency. This is indicated by the accumulated unpaid delinquency per acre, which at the end of each tax year was as follows: 8 cents in 1928, 17 cents in 1929. 2b cents in 1930, 19 cents in 193I, and 23 cents in 1932. The 1928-32 in- crease is 188 percent. The delinquent acreage carried over from year to year indicates that at the end of the 193^ tax year the average period of delin- quency was 1.6 years. This figure is influenced by the large amount of delinquency beginning with the levies of 1931 -^nd 193^. A substantial part of the delinquency from the earlier yo=>rs appears to be chronic in nature. It is, as yet, too e a rly to determine the extent to which delinquency from the later levies will become chronic. The former is delinquency which threatens to become permanent, representing not a slowness of payment but a complete stopping of payment. The number of tax sales and tax deeds indie -tes, however, that in relatively few cases was procedure carried to the point of dispossessing the owner of title to the land. The present report is the sixteenth of a series of State reports on the subject. The Bureau previously issued a brief summary of preliminary tabula- tions for 1,53^ counties in 31 States. Field work was c rried on in more than 2,000 of the 3#071 counties in the country. The State reports represent de- tailed tabulations now being completed for about 600 counties in the U8 States. The tabulations have been made l>y the Bureau with a grant of funds from the Federal Emergency Relief Administration. The first objective of the study was to make available trustworthy data on the amounts and trends of rural real-estate tax delinquency since 1928. The final objective will be to analyze the causes and significance of this delinquency. The delinquencies reported represent properties of 3 acres or more, unplatted and lying outside of incorporated places. The "properties" represent the "parcels" carried on the tax records, and thus the number is somewhat larger than the number of complete "holdings" which were delinquent. In some c-ses the holding of an individual or company is assessed and taxed in more than one parcel, "Tax delinquency" as here used indicates failure to pay taxes before the date when penalty i s applicable for nonpayment. In Nevada, orior to 1933 » property taxes levied in any calendar year were due (penalty date) in two equal installments on the first Monday in December of the same ye-r and the first Monday in June of the following year. If the first in- stallment was not paid prior to the first Monday in December the entire t."x became due a.nd subject to a penalty of l ( j percent and interest at the rate of 3 percent a month. If the first half of the tax was paid when due the second was subject to similar penalty and interest charges after the first Monday in June. In 1933 the lav/ was changed to provide for the pay.ent of taxes in four equ^l installments on the first Mondays of December, March, June, and August. If the first installment is not paid when due it is subject to a penalty of 1 percent. If not paid when the second installment becomes delinquent, a 6: penalty of 2 percent is added to both the first and second installments. A penalty of 5 percent is added to all installments unpaid when the third or fourth installments become delinquent. The State law permits the counties to sell tax certificates, or tax liens, against all properties tax delinquent on the second Monday in September (prior to 1933 the second Monday in July) . These certificates may be purchased by a private party, or if not sold, they are bid in for the county or the st~te. If the property is not redeemed within two years from the d^te of s^.le (prior to 1933 this was one year), the purchaser has a right to receive a tax deed from the county. T^ble 1.- l>nd area, farm area, and number of farms, State of L T eva.da and four Nevada counties '. Lar id area Number County | Total • In farms 1_/ of farms l/ : 1,000 acres • 1 000 acres TI lousands Elko : 10,918 • • 2,005 .5 Lincoln : 6,727 : 31 .2 Lyon I 966 • 188 •3 Washoe 4,001 * 4^5 .5 Total four counties: State total 2/ < 22,612 70,285 * 2,659 I 4,031 i 1-5 3.U l/ Farm area and number of farms from the 1930 Census of Agriculture, 2/ Includes 13 counties for which delinquency d' j ta were not obtained, Table 2.- Total delinquency of rural real-estate taxes, four-county total, by year of levy, 1928-3 2 Year ! Properties involves 1 Amount of ; 1 evy of taxes delinquent Number Acres Assessed valuation Number Number I 1,000 dollars : Dollars 1928 167 : 5^.072 1 . 266 4,172 1929 ! 188 : 57,665 293 : 7,286 1930 230 : •53,467 : 529 : 7,193 1931 463 i 243,670 1,663 36,215 1932 7U0 : 491,373 3,790 7S.299 Table 3«- New delinquency of -^rural real-estate t?xes, four-county total: first delinquent on ths levy of the year designated, 1922-32. Year Properties involved Amount of levy Ifumber Acres Assessed ■ valuation of taxes delinquent Number. Nxmber : 1,000 dollars : Dollars 192S 1/ ! 167 5^.072 i 266 M72 1929 : 132 ^1,239 ■ : 232 5.717 1930 : l68 , UU.iUi 1 ^73 i 5,732 1931 : 30U ! 211, U71 1,51^ 30,392 1932 : U59 335,203 2,652 : 55,^51 l/ The 192S figures represent all rural properties delinquent on the levy of that year. The carry-over from previous levies is not known. Table U .- Terminated delinquency of rural real-estate taxes, four-county total; last delinquent on the levy of the year designated, I92S-3I Year T/r* r iperties involved Amount of ; levy of taxes delinquent Kumber Acres Assessed : valuation Number Number 1,000 dollars Del] ai's 192S £7 i 30,919 : 127 : 2,350 1929 : 102 : 32,605 : 1H1 : M91 1930 \ 7^ : 23,257 : 155 i 2,715 1931 : 209 : 1^3, lUl : 667 : 13,730 s. Table 5.- Payment of delinquency of rural real-estate taxes prior to April 193 4 , four- county total, "by year of levy, and by year of payment, levies of 1925-32 • BY YEAR OF LEVY Year Properties involved 1 Amount Number Acres Assessed i valuat i or, of taxes delinquent Year of levy: 1923 1929 1930 1931 1932 : KfumbBr 95 ill 133 27U 2 59 : Number : : 29,302 j : 3L324 i ! 3L529 i : 1hO,927 , : 249,190 1,000 dollars : 167 154 . 267 l.oiU 1,652 — Dollars 2,457 4J22 4,974 26,091 30,2gO BY YEAR OF PAYMENT 4 : 96 80 : 1,939 115 : 2,123 245 : 5,729 391 : 9,653 1,531 : 30,259 762 : 15,076 103 : 3,655 1/ Includes payments made between January 1, 193^ and April 1, 193^ (approximate date). 2/ Includes those released or abated. Year paid: 1925 : 8 ! 1,515 1929 : 46 i 12,975 1930 72 ! 15,3^5 1931 i 99 : 25,260 1932 : 155 . 51,473 1933 : 272 i 229,614 Unknown 1/ 195 : 136,375 Released^/ 22 ! 6,712 Table 6.- Number of delinquent properties, four-county total, distributed by period of delinquency, 1925-31 l/ : Properties la: it delinquent Levy first on lev: t of: delinquent 1925 ' 1929 1930 1931 192S : 57 26 11 13 1929 • : 76 14 ! 21 1930 49 41 1931 i 134 1/ Distribution cannot be made for 1932 c cd >J -l-» a B o o !>., ,0 . 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April 193^.^-^ty --^ i92g<-33 1928 1S2S 1930 1931 PRIVATE BUYERS 6 u Acres p-uii.be r 1,225 770 520 2,33? 5,768 192^ • 76 1929 ; 53 1930 : 20 1931 : 151 193 2 1 371 1933 : : U 111 117 90 260 1,235 FU31IC BUYERS 23,601 15.501 23,235 U 3 ,6lU lU7, U 21 1,155 1,937 1.32 3 2,623 8,763 ^6,532 353 Special assessments^ Dol lars 26 2 1,311 1,497 5,419 10,053 no, 608 673 12. Table 10a.- Ta;: certificates sold, and redeemed prior to April 193^ > four-county total, by type of buyer ?,nd by year of sale, 1923-33 PRIVATE BUYERS Year HuT.be r ] Acres Gonoral taxes : : Special : assessments : Number : Number ; Dollars : Dollars 1S2? 5 - I 1*267 1 36U ! 191 1925 • : : : 1930 : 5 : 2,501 : ^70 : 335 1931 29 : 9,075 : U.UlO : • 3,953 1932 ! 16 : 7,022 1.931* : ] 2.U2U 1933 : : : FJBLIC BUYERS 192.7 : 1? ! 6,071 ! 1,657 i U52 1929 22 ; u,u32 : 911 ! 31+u 1930 25 U.292 : 1.U53 1,371 1931 : 116 ^0,630 ; ! 11,376 : 3,639 1932 I 73 ! 1U9.U32 l6,6U7 . i 2,633 1933 : : 13. Table 11.- Tax deeds given, four-county total, by type of buyer and by year of deed, 1923-33 [ Frlvate buyers Public buyers Number ' Acres ' Number ' Acres : Number : Number Numb or ; Number 1923 2 : 350 13 : 2,230 1929 9 2,615 1530 ! 7 2,273 ' 29 ! 11,038 1931 ! k ! 56O 30 : 9,530 1932 : u I ^54 35 : 12,292 1933 1 5 ! 1,720 j 64 15,079 Table 12.- Number of delinquent properties, tax certificates and tax doeds» summarized from tables 2 to 11 By year of 1 evy ; By ca! Lendar year Newly Delin- Delin- : Total : Tempo r- : Tax : Tax : T*x Year delin-: quency quency -delin- : arily :cert3- rcerti- : deeds quent : termi- nated pa i d quent •cleared 1/ :f icates . gold : 2/ ific^tcs :redeed- :ed 1/ : #riven 1923 : I67I 37 1 95 ! 167 : : 105 23 • 15 1929 132: 102 ! ill 133 . 24 : 79 22 9 1530 ! 16s j 7U • 133 230 1*3 : 113 : 30 : 36 1931 : 30U: 209 . 27U ; i U63 : 45 30U j 1U5 : 3^ 1932 : ^59. ! 259 ; 7^0 : H69 1 39 1 39 1933 • 4 1 69 1_/ Number of properties cle.-r for the year in question, but later again delinquent . 2/ Includes those later redeemed. 3/ Classified by year within which sold. UNIVhKSI I T ur 3 1262 08929 9019