Law Commons^™

Alms To The Rich: The Facade Easement Deduction, Wendy G. Gerzog

All Faculty Scholarship

This article presents the case for repeal of the façade easement deduction. Proponents of this benefit argue that the deduction encourages historic preservation by reimbursing property owners for relinquishing their right to alter the façade of their property in a way inconsistent with that conservation goal; however, this article shows that there are many reasons to urge its repeal: the revenue loss, the small number of beneficiaries, the financial demographics of that group of beneficiaries; the dubious industries that are supported by the deduction; and the continual marked overvaluation and abuse despite Congressional, court, and administrative review and expense.

After …

Comments: An Unnecessary "Solution": High-Performance Market-Rate Rental Housing, David Hornstein

University of Baltimore Journal of Land and Development

On April 11, 2013, new rules and regulations regarding Baltimore City's property tax credits became effective. Similar to the payments in lieu of taxes program (PILOT), Baltimore City has enacted rules and regulations that afford property owners a major tax credit for developing and, or converting current buildings into high-performance market-rate rental housing. Baltimore City Mayor, Stephanie Rawlings- Blake, is optimistic about the tax credit, believing the credit will spur development within Baltimore City. The city believes that development projects will attract new residents to Baltimore City, as well as deter current residents from leaving the city for areas that …

Settlement Equals Another Missed Opportunity For The Supreme Court To Define Disparate Impact Claims Under The Fair Housing Act, Erika Flaschner

University of Baltimore Journal of Land and Development

In 2003, the New Jersey Township of Mount Holly designated a neighborhood known as the Gardens as a blighted, high crime area, and called for its redevelopment. The Township adopted a plan to demolish the Gardens and replace it with new residential units, of which only a fraction were designated for affordable housing. However, the predominately minority population of the Gardens filed suit to overturn the blight designation and stop the redevelopment plan on the grounds that the plan violated the Fair Housing Act (FHA) on a disparate impact theory.

Comments: Baltimore City's Green Building Standards, Building Towards An Uncertain Future, Gregory Franklin

University of Baltimore Journal of Land and Development

In August 2007 the Baltimore City Council passed Council Bill 07-0602 mandating that newly built and "extensively modified" buildings over 10,000 square feet comply with "Green Building Standards." This law is considered among the first and most extensive green building codes to be passed so far in the United States. This law has not surprisingly sparked praise and criticism. While the law has been praised for its potential environmental benefits, it has also been criticized on the grounds that it is stricter than the laws of surrounding jurisdictions and has made building in Baltimore excessively expensive. Moreover, the law has …

Promise Vs. Performance: Why Public Subsidies Of Private Development Are Not Likely To Produce Fair Returns To The Taxpaying Public, Marc Knapp

University of Baltimore Journal of Land and Development

On September 10, 2013, the Baltimore City Council gave final approval to Harbor Point, a $1 billion multi-use project to be built on a vacant, remediated brownfield that juts into Baltimore's Inner Harbor. Like many urban development or redevelopment projects, Harbor Point will be supported by significant taxpayer subsidies. Between a $107 million direct investment in project-related infrastructure largely parks that will surround the to-be-built offices, shops and residences, and a waterfront promenade - along with a mixed bag of real estate and income tax incentives, the visible public support to Harbor Point will exceed $200 million, 20% of projected …

Thank You Sir, May I Have Another: The Issue Of The Unsustainablity Of Low Income Housing Tax Credits And Proposed Solutions, John Baber

University of Baltimore Journal of Land and Development

The Federal Low-Income Housing Tax Credit (LIHTC) program is currently the nation's largest federal subsidy for the development and rehabilitation of affordable housing, having created or preserved over 2.5 million housing units and distributed over $7.5 billion in federal tax credits to developers of and investors in affordable housing from the program's inception in 1986 through 2007. However, despite its monumental size and impact, the program has some potentially fatal flaws that threaten the long-term financial and physical viability of the very affordable housing that it creates, and threatens the health of the neighborhoods that it is created in. Affordable …

Taking On Water: Local Government, Eminent Domain, And The Foreclosure Crisis, Brian Cullin

University of Baltimore Journal of Land and Development

The 2008 Financial Crisis and the ensuing Great Recession sent shockwaves throughout the U.S. and global economy, wreaking havoc from Wall Street to Main Street. The Crisis harkened economic contraction, high unemployment, and elevated rates of home foreclosure. While the financial industry recovered, spelling an end to one crisis, another continues - the Foreclosure Crisis. The rate of home foreclosure, already ominously on the rise before 2008 and growing in intensity and breadth in the aftermath of the Financial Crisis, provides the foundation for this paper. This article examines an innovative public-private partnership between a private firm, Mortgage Resolution Partners …

Recent Development: Hamilton V. Kirson: The Court Of Appeals Of Maryland Held That Circumstantial Evidence Offered To Satisfy The Causation Element Of A Prima Facie Claim Of Negligence In Lead Paint Cases Must Demonstrate A Reasonable Probability, Not Mere Possibility, That The Subject Property Was The Cause Of The Lead Exposure, Matthew Stegman

University of Baltimore Law Forum

The Court of Appeals of Maryland held, in two consolidated cases, that circumstantial evidence presented to prove injuries from lead paint exposure was insufficient to survive a motion for summary judgment on the issue of causation.