Legal Definitions - abatement

Abatement generally refers to the act of reducing, lessening, or bringing something to an end. In law, this term appears in several different contexts, each with a specific meaning.

• In Property Law (Tax Abatement):

  This refers to a reduction or elimination of property taxes for a specific period. Governments often grant tax abatements to encourage certain activities, such as economic development, historic preservation, or environmental improvements.

  • Example 1: Economic Development

    A struggling city offers a 15-year property tax abatement to a large manufacturing company willing to build a new factory and create hundreds of jobs in an underdeveloped area. This means the company will pay significantly reduced or no property taxes for 15 years, making the investment more attractive.

    Explanation: The city is using a tax abatement to lessen the financial burden on the company, incentivizing them to bring economic growth to the community.

  • Example 2: Historic Preservation

    A homeowner purchases a dilapidated historic building and undertakes extensive renovations to restore it to its original architectural glory. The local historical society, in partnership with the city, grants a five-year property tax abatement to the homeowner.

    Explanation: The abatement reduces the homeowner's property tax obligation, rewarding them for preserving a valuable historical landmark and encouraging others to do the same.

• In Property Law (Nuisance Abatement):

  This refers to the legal process or action taken to stop or reduce a public nuisance, which is something that interferes with the public's right to use and enjoy property or public spaces. It requires the responsible party or the government to eliminate the harmful condition.

  • Example 1: Noise Pollution

    Residents living near a late-night music venue complain to the city about excessive noise disturbing their sleep. After investigations confirm the disturbance, the city issues an order for the venue to implement soundproofing measures and reduce its operating hours, thereby abating the noise nuisance.

    Explanation: The city's order requires the venue to reduce or eliminate the disruptive noise, which is a public nuisance, restoring peace to the neighborhood.

  • Example 2: Environmental Hazard

    A property owner allows their land to become a dumping ground for old tires and hazardous waste, creating a breeding ground for pests and a fire risk for the surrounding community. The local health department orders the owner to clean up the property and properly dispose of the waste.

    Explanation: The order mandates the owner to remove the hazardous materials, thereby abating the environmental and health risks posed to the public.

• In Estate Law:

  This occurs when the assets of a deceased person's estate are insufficient to cover all the debts, expenses, and gifts (bequests) specified in their will. In such cases, the gifts to beneficiaries must be proportionally reduced or eliminated to satisfy the estate's obligations.

  • Example 1: Insufficient Funds for All Gifts

    A will specifies gifts of $100,000 to a university, $50,000 to a niece, and $25,000 to a friend. However, after paying all debts and taxes, the estate only has $100,000 remaining. The gifts would be abated proportionally. The university might receive $57,143, the niece $28,571, and the friend $14,286 (approximately).

    Explanation: Since there isn't enough money to fulfill all the bequests fully, each gift is reduced proportionally to fit within the available funds.

  • Example 2: Specific vs. General Bequests

    A will leaves a specific antique car to one grandchild and $50,000 cash to another. If the estate's cash assets are depleted by debts, but the car remains, the $50,000 cash gift might be entirely abated, while the specific gift of the car might be preserved (depending on the jurisdiction's rules for abatement order).

    Explanation: The cash gift is reduced or eliminated because the estate lacks sufficient liquid assets, demonstrating how certain types of gifts might be prioritized or reduced differently during abatement.

• In Criminal Law (Abatement Ab Initio):

  This specific rule dictates that if a defendant dies while their appeal of a criminal conviction is pending, the conviction is vacated or treated as if it never happened. "Ab initio" means "from the beginning." This rule is controversial because it can impact victims' ability to receive restitution.

  • Example 1: Fraud Conviction

    A person is convicted of a large-scale financial fraud and ordered to pay millions in restitution to victims. They file an appeal, arguing errors in the trial process. While the appellate court is reviewing the case, the convicted individual passes away. The conviction is then abated ab initio.

    Explanation: Because the defendant died before their appeal could be fully heard, the conviction is legally nullified, meaning the victims may no longer have a legal basis to collect the ordered restitution.

  • Example 2: Assault Conviction

    A defendant is found guilty of aggravated assault and sentenced to prison. They appeal the conviction, claiming self-defense was not properly considered. Before the appellate court issues its decision, the defendant dies. The assault conviction is then abated ab initio.

    Explanation: The legal principle is that the deceased defendant was deprived of their right to a full appeal. Therefore, the conviction is erased as if it never occurred.