B.4 Percentage Change in Real Estate Tax Sample by Borough and Source of Change, Apartments and Hotels, 1994

% Change                 Assess-   Exempt   Abate-     Tax   Inter-    Total
Due to                     ments    tions    ments    Rate  actions   Change

APARTMENTS

Manhattan (Below 96th St)  6.23%    2.32%    0.14%   4.63%    -.04%    0.82%
Manhattan (Above 96th St)  0.59%    0.55%    1.00%   4.63%    1.15%    7.93%
All Manhattan             -5.60%    2.15%    0.22%   4.63%    0.08%    1.48%
Bronx                      1.22%    0.54%    0.70%   4.63%    1.73%    8.83%
Brooklyn                  -1.43%    1.87%    0.19%   4.63%    1.10%    6.37%
Queens                    -6.02%    0.32%    0.05%   4.63%    0.49%   -0.53%
Staten Island             -8.26%    1.40%    0.08%   4.63%    0.16%   -1.99%
-------------             ------    -----    -----   -----    -----   ------
Total                     -4.67%    1.68%   .0.22%   4.63%    0.40%    2.26%


HOTELS

Hotels                    -7.35%    0.26%    0.00%   2.37%    0.01%   -4.72%
Rooming Houses             3.72%   -0.03%    0.00%   2.37%    0.05%    6.11%
SROs                      -1.33%   -0.03%    0.00%   2.37%   -0.04%    0.96%
-------------             ------    -----    -----   -----    -----   ------
Total                     -2.91%    0.05%    0.00%   2.37%   -0.03%   -0.51%

Note: Totals may not add due to rounding.