David J. Kohtz

90 Texas L. Rev. 1041

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Historic preservation laws are increasingly controversial, and their perceived unfairness has led to calls for their repeal.  In his note, David Kohtz argues that policymakers should condition tax incentives on some form of public access to efficiently produce the public benefits that justify the incentives.  He first examines the justifications for historic preservation tax incentives, concluding that public access is essential to effective incentive programs.  Next, he critically reviews public access provisions in selected statutes, focusing on access to private residences.  The programs provided by these statutes, he explains, fall into three categories: (1) physical access, (2) visual access, and (3) virtual access.  Kohtz concludes that it is only by providing at least one of these types of access that historic preservation tax incentives are justified.