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A Cost Segregation study allows a taxpayer who owns real estate to reclassify certain assets as Section 1245 property with shorter useful lives for depreciation purposes, rather than the useful life for Section 1250 property. [3] Recent tax law changes under the Tax Cuts and Jobs Act of 2017 (TCJA) have given a boost to cost segregation. Bonus ...
Segregation lowered homeownership rates for both blacks and whites [20] and boosted crime rates. [21] Areas with housing segregation had worse health outcomes for both whites and blacks. [22] Residential segregation accounts for a substantial share of the black-white gap in birth weight. [23] Segregation reduced upward economic mobility. [24]
Real estate companies used deceitful tactics to make white homeowners think that their neighborhoods were being "invaded" by non-white residents, [6] which in turn would encourage them to quickly sell their houses at below-market prices. The companies then sold that property to blacks who were desperate to escape inner-city ghettos at higher ...
The Fair Housing Act was passed at the urging of President Lyndon B. Johnson. Congress passed the federal Fair Housing Act (codified at 42 U.S.C. 3601-3619, penalties for violation at 42 U.S.C. 3631) Title VIII of the Civil Rights Act of 1968 only one week after the assassination of Martin Luther King Jr.
On July 2, 2019, the State of Oregon passed House Bill 2001, requiring medium cities (more than 10,000 people) to allow duplexes in areas zoned for single-family homes and large cities (more than 25,000 people or more than 1,000 people if they are in the Portland metropolitan area) to allow duplexes, triplexes, fourplexes, cottage court ...
Real Estate industry detractors note that inclusionary zoning levies an indirect tax on developers, so as to discourage them from building in areas that face supply shortages. Furthermore, to ensure that the affordable units are not resold for profit, deed restrictions generally fix a long-term resale price ceiling , eliminating a potential ...
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