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Property Tax Assessment Rates and Residential Abandonment: Policy for New York City

David Arsen
The American Journal of Economics and Sociology
Vol. 51, No. 3 (Jul., 1992), pp. 361-377
Stable URL: http://www.jstor.org/stable/3487318
Page Count: 17
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Property Tax Assessment Rates and Residential Abandonment: Policy for New York City
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Abstract

Neighborhood abandonment rates in New York City are predicted within a model which investigates the importance of property tax assessments, building conditions and tenant characteristics in owners' abandonment decision. The results indicate that tax assessment rates are a major determinant of abandonment, and point to policy changes capable of slowing the spread of abandonment in vulnerable neighborhoods.

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