Prospective Changes in Tax Law and the Value of Depreciable Real Estate

Patric Hendershott and David Ling ()

Real Estate Economics, 1984, vol. 12, issue 3, 297-317

Abstract: The Economic Recovery Tax Act of 1981 significantly reduced the taxation of income‐producing properties by accelerating tax depreciation on both new and, especially, existing properties. A partial reversal of the 1981 legislation appears likely. To provide some insight into the possible effects of a decrease in tax depreciation of income‐producing properties, two potential tax changes are analyzed: an increase from fifteen to twenty years in the tax service lives of both new and existing properties and an increase for existing properties only. Both residential and commercial/industrial properties are considered.

Date: 1984
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https://doi.org/10.1111/1540-6229.00324

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Working Paper: Prospective Changes in Tax Law and the Value of Depreciable Real Estate (1984)
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