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 International Trade and Business Law Review: Volume XII by David Listokin
Cover of the book Advaita Epistemology and Metaphysics by David Listokin
Cover of the book Arts Leadership in Contemporary Contexts by David Listokin
Cover of the book Low-carbon Technology Transfer by David Listokin
Cover of the book Politics and the European Commission by David Listokin
Cover of the book People and Environment by David Listokin
Cover of the book International Classification of Financial Reporting by David Listokin
Cover of the book Routledge International Handbook of the Sociology of Art and Culture by David Listokin
Cover of the book Regulating Judicial Elections by David Listokin
Cover of the book Understanding Syntax by David Listokin
Cover of the book English for International Journalists by David Listokin
Cover of the book Theatre Translation Theory and Performance in Contemporary Japan by David Listokin
Cover of the book Agricultural Markets Instability by David Listokin
Cover of the book Separatist Violence in South Asia by David Listokin
Cover of the book American Exceptionalism Vol 2 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