Landmarks Preservation and the Property Tax

Assessing Landmark Buildings for Real Taxation Purposes

Nonfiction, Reference & Language, Law, Taxation, Social & Cultural Studies, Social Science, Sociology
Cover of the book Landmarks Preservation and the Property Tax by David Listokin, Taylor and Francis
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: David Listokin ISBN: 9781351509855
Publisher: Taylor and Francis Publication: July 12, 2017
Imprint: Routledge Language: English
Author: David Listokin
ISBN: 9781351509855
Publisher: Taylor and Francis
Publication: July 12, 2017
Imprint: Routledge
Language: English

Historic preservation is an issue of growing importance and public commitment. Federal and state mechanisms have been established to identify and support historic buildings/sites, while local governments have been active in supporting and protecting historic resources. Communities across the country have established designation programs whereby individual buildings or districts of historical-architectural significance are accorded landmark status. Designation activity has been accompanied by growing interest in other local incentives/disincentives to the support of historic buildings. In this regard, the property tax is viewed as either a possible powerful drawback to or a catalyst of preservation. This study examines the relationship between historic preservation and the property tax, focusing on the question of how designated buildings should be assessed for real taxation purposes. Listokin focuses on New York City in considering the effects of historic status on property value and in evaluating assessment practices. But this book's findings are transferrable to other communities because the base conditions are similar. Many other cities have designation programs modeled on New York City's. In addition, New York's property-tax system and administrative processes resemble those found in communities across the nation. To enhance the transferability of this study's findings, Listokin refers to the national experience and literature, typically on a side-by-side basis with the New York City counterpart.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

Historic preservation is an issue of growing importance and public commitment. Federal and state mechanisms have been established to identify and support historic buildings/sites, while local governments have been active in supporting and protecting historic resources. Communities across the country have established designation programs whereby individual buildings or districts of historical-architectural significance are accorded landmark status. Designation activity has been accompanied by growing interest in other local incentives/disincentives to the support of historic buildings. In this regard, the property tax is viewed as either a possible powerful drawback to or a catalyst of preservation. This study examines the relationship between historic preservation and the property tax, focusing on the question of how designated buildings should be assessed for real taxation purposes. Listokin focuses on New York City in considering the effects of historic status on property value and in evaluating assessment practices. But this book's findings are transferrable to other communities because the base conditions are similar. Many other cities have designation programs modeled on New York City's. In addition, New York's property-tax system and administrative processes resemble those found in communities across the nation. To enhance the transferability of this study's findings, Listokin refers to the national experience and literature, typically on a side-by-side basis with the New York City counterpart.

More books from Taylor and Francis

Cover of the book Divided School by David Listokin
Cover of the book The Concept of the Buddha by David Listokin
Cover of the book Managing Environments for Leisure and Recreation by David Listokin
Cover of the book Mathematics in the Primary School by David Listokin
Cover of the book Business of Digital Television by David Listokin
Cover of the book Labor, Industry, and Regulation during the Progressive Era by David Listokin
Cover of the book European Works Councils by David Listokin
Cover of the book Glassmaking in Renaissance Venice by David Listokin
Cover of the book Mitigating Conflict by David Listokin
Cover of the book Communication, Social Cognition, and Affect (PLE: Emotion) by David Listokin
Cover of the book Understanding Community Librarianship by David Listokin
Cover of the book East Asia and the Trials of Neo-Liberalism by David Listokin
Cover of the book Power, Identity and Miracles on a Medieval Frontier by David Listokin
Cover of the book The Television Entrepreneurs by David Listokin
Cover of the book Routledge Handbook of the Arab Spring by David Listokin
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy