Title Landmarks Preservation and the Property Tax : Assessing Landmark Buildings for Real Taxation Purposes

Published Somerset : Taylor and Francis, 2012

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Description 1 online resource (256 pages) Contents Cover ; Half Title Page ; Title Page ; Copyright Page ; Dedication ; Contents; List of Exhibits; Foreword; Acknowledgments; INTRODUCTION AND SUMMARY OF FINDINGS; Study Background and Focus; Study Organization; Study Scope and Terminology; CHAPTER ONE: HISTORIC PRESERVATION, PROPERTY TAX, AND LANDMARK ASSESSMENT: BACKGROUND AND ISSUES; Introduction; Historic Preservation Comes of Age; Federal, State, and Local Historic Preservation Mechanisms/Programs; Federal Historic Preservation Mechanisms/Programs; State Historic Preservation Mechanisms/Programs Local Historic Preservation Mechanisms/ProgramsNew York City Landmark Designation; Basis and Process; Scope and Diversity; Beyond Designation: Further Local Support for Landmarks; Landmark Properties and the Property Tax; Local Property-Tax System: An Overview; The Relationship between Landmark Properties and the Property Tax; Assessment of Landmark Buildings: Why the Issue?; Assessment of Landmark Buildings: Significance of and Interest in the Issue; Conclusion; CHAPTER TWO: LANDMARK DESIGNATION AND PROPERTY VALUE: SUMMARY OF THE LITERATURE; Introduction; National Studies Landmark Status Associated with Increasing Property ValuesLandmark Status Associated with Decreasing Property Values; New York City Studies; New York City Landmark Status Associated with Enhanced Property Values; New York City Landmark Status Associated with Decreasing Property Values; Summary of the National and New York City Studies on Landmark Designation and Property Value; Methodological Similarities and Issues; The Inherent Difficulty of Determining the Impact of Designation; Variables Influencing Presence/Strength of Landmark Prestige, Protection, and Other Supports Variables Influencing Presence/Strength of Land mark Facade Maintenance, Regulatory Cost, and Alteration/Demolition RestrictionsConclusion; CHAPTER THREE: PROPERTY-TAX ASSESSMENT OF LANDMARK BUILDINGS: PREVAILING PRACTICE AND IMPLICATIONS; Introduction; Landmark-Assessment Policies at the National Level; National Survey Findings; Assessment of New York City Landmarks; Assessment Implications of the Landmark-Assessment Policy; New York City Case Studies; Selection of the Case-Study Properties; Case-Study Property Description; Common and Dissimilar Case-Study Characteristics Analysis of the Case StudiesTax-Assessment Appeals; Case-Study Lessons; How Are New York City Properties Assessed for Real-Taxation Purposes?; Is Landmark Designation Factored by Assessors?; How Does Landmark Designation Affect Property Value; How Should Landmarks Be Assessed?; Future Landmark Assessment Issues; APPENDIX 3-A: ASSESSMENT OF LANDMARK PROPERTIES: NEW YORK CITY CASE STUDIES; Introduction; 311 East 58th Street; Background; The Property-Assessment Appeal; Town Hall; Background; The Property-Assessment Appeal; New York County Lawyers' Association Building; Background Notes The Property-Assessment Appeal Print version record Subject Historic buildings -- Taxation -- Law and legislation -- United States Historic buildings -- Taxation -- Law and legislation -- New York (State) -- New York Historic sites -- Law and legislation -- United States Historic sites -- Law and legislation -- New York (State) -- New York Real property and taxation -- United States. Real property and taxation -- New York (State) -- New York Real property tax -- United States Real property tax -- New York (State) -- New York Historic buildings -- Taxation -- Law and legislation. Historic sites -- Law and legislation. Real property and taxation. Real property tax. New York (State) -- New York. United States. Form Electronic book ISBN 9781351509862 1351509861

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