6 MASS. EXPERIMENT STATION BULLETIN 448 



higher than average land valuations in the western counties suggest larger than 

 average acreages; in Plymouth and Bristol Counties, higher than average values 

 per acre; i.e., more tillable acres or less pastures and woodlots. The lower than 

 average valuations in Middlesex and Norfolk are due perhaps to smaller average 

 acreages. 



Table 1. — Average Real Estate Valuations per Farm 

 By Counties in Massachusetts — 1944. 



Number 

 of 

 County Farms 



in 

 Sample 



Berkshire 47 



Franklin 42 



Hampshire 39 



Hampden 31 



Worcester 65 



Middlesex 44 



Essex 35 



Norfolk 17 



Plymouth 29 



Bristol 34 



Barnstable 8 



Total 391 



State Average 



All 

 Real 

 Estate 



Buildings Buildings Other 



Exceed Buildings 



House Other Land in Exceed 



Value House in 

 Value 



$7,132 $2,997 



5,449 

 6,501 

 6,801 



6,729 



10,567 



7,418 



8,893 

 7.294 



5,994 



3,033 

 3,248 

 2,717 



2,482 

 6,266 

 2,237 



3,200 

 3,052 



2,268 



$4,135 $1,981 



2,416 

 3,253 

 4,084 



3,201 



4,247 

 4,301 

 5,181 



5,693 

 4,242 



3,726 



1,014 

 1,547 

 1,711 



1,489 



1,995 

 2,052 

 3,096 



2,015 

 1,695 



$2,154 



1,402 

 1,706 

 2,373 



1,712 



2,252 

 2.249 

 2,085 



3,678 

 2,547 



2,125 



The differences in average house valuations may reflect not only true differ- 

 ences in the buildings themselves but also the influence of location — the compe- 

 tition from urban residential dwellings. Norfolk, Plymouth, Hampden, and 

 Essex County valuations lend weight to the theory. Above average valuations 

 in Berkshire and Barnstable may reflect the influence of the price and demand 

 for summer property. 



With "other buildings," the size and type of business might be the ruling factor. 



The county average valuations conceal the individual differences with which 

 property owners are concerned. They do, however, indicate the general struc- 

 ture of farm real estate valuation for Massachusetts dairj' farms. 



The geographical structure of relationships suggests that valuations have 

 not kept pace with the changing nature of the Massachusetts dairy industry. 

 During the past two decades dairying in Massachusetts has undergone a trans- 

 formation. The development of the motor truck and the extension of the high- 

 way system made the entire production area accessible to all buyers. Milkshed 

 lines were broken down and the cities of the state now constitute for the most 

 part one huge market and the production area one vast milkshed. Market 

 prices in turn are reflected at the farm and farm values influenced accordingly. 

 One might expect that 50-cow farms would be valued for taxing purposes on 

 about the same basis wnerever they are located in the state. 



House Valuations 



Dairy farmers lived in houses that, on single-house farms, assessors valued at 

 prices ranging from $200 to $5000. There were five houses, 1 -f- percent, assessed 

 for more than $5000 but these were on place? having additional dwellings. Almost 

 one-fourth of the dwellings were assessed for less than $1000; and nearly one-half 

 (43.4%) from $1000 to $2000; with the rest distributed at various amounts up 

 to $5000. 



