Landmarks Preservation and the Property Tax


Book Description

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.



















The Nation's Rural Elderly


Book Description




Interior Landmarks


Book Description

Some are widely celebrated—Radio City Music Hall, the Great Hall of the Metropolitan Museum of Art, Grand Central Station—and others virtually unknown, all warrant preservation. This book is the first to present great landmarked interiors of New York in all their intricate detail, in a visual celebration of space that captures the rich heritage of the city. In the fifty years since it was established in 1965, the New York City Landmarks Law has preserved for generations to come a remarkable number of significant buildings that represent New York City’s cultural, social, economic, political, and architectural history. Not only do the exterior facades of these buildings fall within the law’s purview, but, since 1973, many of their stunning interiors as well. This book tells the colorful stories of 47 interior landmarks from the oldest to the youngest—from the grand Italianate and infamous Tweed Courthouse, the centerpiece of the largest corruption case in New York history, and the glamorous Art Deco Rainbow Room, constructed shortly after the repeal of the Prohibition—to the modernist 1967 Ford Foundation Building, whose garden-filled atrium exemplified sustainable design well before the concept became fashionable, and was hailed as “one of the most romantic environments ever devised by corporate man.” Located throughout the five boroughs, the interior landmarks include banks, theaters, office building lobbies, restaurants, libraries, and more—spaces in which New Yorkers have worked, learned, governed, been entertained, and interacted with their communities for decades. Readers will learn about their original construction and style, their exceptional design features, materials, and architectural details—then of the challenges to preserving them—whether they were unanimously accepted or hotly contested in legal battles—the restorations or re-imaginings that took place, and the preservationists, philanthropists, politicians, and designers who made it possible. Combining strong visuals and thorough research, this valuable reference work will fascinate all readers with an interest in the city’s history.




A Good Tax


Book Description

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.




Preserving New York


Book Description

Preserving New York is the largely unknown inspiring story of the origins of New York City’s nationally acclaimed landmarks law. The decades of struggle behind the law, its intellectual origins, the men and women who fought for it, the forces that shaped it, and the buildings lost and saved on the way to its ultimate passage, span from 1913 to 1965. Intended for the interested public as well as students of New York City history, architecture, and preservation itself, over 100 illustrations help reveal a history richer and more complex than the accepted myth that the landmarks law sprang from the wreckage of the great Pennsylvania Station. Images include those by noted historic photographers as well as those from newspaper accounts of the time. Forgotten civic leaders such as Albert S. Bard and lost buildings including the Brokaw Mansions, are unveiled in an extensively researched narrative bringing this essential episode in New York’s history to future generations tasked with protecting the city’s landmarks. For the first time, the story of how New York won the right to protect its treasured buildings, neighborhoods and special places is brought together to enjoy, inform, and inspire all who love New York.