Properties

AFFORDABLE LIVING! Price Improvement! Welcome to your charming slice of rural peace in Cincinnati, Iowa! Nestled in a quaint small town setting, this lovely property boasts all the comforts of home sweet home. Step inside this cozy 3-bedroom, 1-bath and be greeted by warmth and character at every turn.

Over 3000 square feet of retail or office space newly remodeled. Located on one of the busiest intersections in Carroll with very high visibility. Lots of parking and energy efficient space.

Grab your shades....this one shines! This riverside ranch home offers 5 bedrooms and 3 full bathrooms. A main floor primary suite, open living, dining and kitchen area with outstanding views of the river. Full basement offers 3 bedrooms, a full bath and family room with electric fireplace. Over 3200 Sq Ft of completed remodeled interior living space plus waterside patio and deck.

Extraordinary home, previously featured with an 8 page article in The Iowan Magazine....and you can see why with the many locally historically incorporated features throughout.

Welcome to this 2-bedroom condo built in 2005, boasting modern comforts and convenience in every corner. Step into the spacious main level, where all your essential living spaces are thoughtfully arranged for ease and comfort. Designed for effortless living, the main level features an open concept layout, seamlessly integrating the living, dining, and kitchen areas.

Experience the ultimate in luxury living with this once-in-a-lifetime opportunity in Carroll, Iowa! This exquisite Kerkhoff Kraftsmen home is a true masterpiece, with no detail spared in its design and construction. The grand entrance sets the tone for the rest of the home, with its stunning water feature and iron staircase leading up to the second floor.

Location! Location! Location! Well built 2194 square foot brick ranch in a quiet cul-de-sac. Open concept with oaks cupboards in the kitchen, living room with a gas fireplace, dining area plus a 4 season room to enjoy. There are two bedrooms on the main floor. There is a bath with a shower and laundry and another bath with a tub/shower combination.

This stunning 10 M/L acre property in Appanoose County is situated on a hard surface just outside Unionville, Iowa, and in close proximity to Lake Sundown. Rathbun Lake is also only minutes away from the tract. Utilities are readily available on-site, offering convenience and practicality.

Dreaming of some land to build your dream home or have a small little piece of ground to grow some crops? Check out this 3.45 acres in Middletown. Convenient access to 4 lane Hwy 34 and original 2 lane Hwy 34.

This is an incredible property! Storage galore. 3200 SQ Ft heated garage has stored a 47 Ft. RV and has full hook-ups and sewer dump inside. Built in 2020 everything is like new, hickory kitchen cabinets, granite counter tops, private patio with hook-up for hot tub on main floor. Upstairs is an amazing party room that walks out to a large deck with no maintenance composite decking.

COZY, SPACIOUS, & JUST 3 blocks from City Beach! The main level offers a welcoming & open living/kitchen/dining area w/ slider to the front deck- ideal for entertaining! You'll also love the 3-season porch. The basement has a versatile 2nd living space w/ storage closets, bonus room, laundry, & workshop! Extra storage in the 1-stall garage.

Nice and clean looking Condo, assessible handicapped.

Nicely updated 2 bedroom condo conveniently located across the street from beautiful Clear Lake with a public access and boat ramp. The condo comes with a 1 stall garage, solid surface countertops and custom cabinetry in the kitchen and comes turn-key with everything you need to just move right in or jump into the red hot business of owning VRBO’s or AIRBNB’s.

Here is your chance to purchase one of the brand-new "Townhomes on Third." Audubon County Economic Development is working with community partners to bring new housing to Audubon! The 1465-square-foot homes will feature three bedrooms and two baths, as well as a 2-car attached garage. Large, open living rooms and private patios will make these ideal for entertaining or relaxing.

Here is your chance to purchase one of the brand-new "Townhomes on Third." Audubon County Economic Development is working with community partners to bring new housing to Audubon! The 1465-square-foot homes will feature three bedrooms and two baths, as well as a 2-car attached garage. Large, open living rooms and private patios will make these ideal for entertaining or relaxing.

Prime Southwest Iowa Farm Ground - 170 Acres M/L with Hunting and Income Potential Property Highlights: - Hard surface road access Acreage: 170 acres more or less Water Features: Two ponds, one fully stocked for fishing, creek runs the length of property, two cattle waters- one on east end and another on the south end.

Residential building lot!! 1.48 acres, located in Toledo, Iowa. This spacious lot would be perfect for your new home. Sewer is located on the property. Water hook up is in the street. Map is included. Call today for more Information.

Property is enrolled in CRP program so NO DRIVING ON THE PROPERTY IS ALLOWED, however prospective buyers may walk the entire property to inspect it thoroughly. This is an incredible property consisting of 29.72 acres & would make an excellent location for a larger acreage for someone who wanted livestock, horses or a truck farm.

Get rid of those steps and buy yourself a Ranch-Style home! Make your life easier in this 2-3 bedroom, 3 bath home with main floor laundry. The kitchen has natural wood cabinets, stainless steel sink, dishwasher, electric stove and newer refrigerator.

Step 1- Call your financial institution and get a pre-approval letter. Step 2- Call a Realtor. Step 3- Start making money month 1 on this investment property. Owner is also selling 131 N Willard Ottumwa IA 52501 Discover an incredible investment opportunity with this triplex, generating a steady monthly gross income of $875 per month on the upstair units.

NOW PRICE REDUCED, this locally owned smoked meat restaurant has been operating for 8 1/2 years in southern Iowa and is the go-to place for beef, pork, ribs and all the sides. Serving southern Iowa and northern Missouri, it's famous for their smoked meats prepared locally on site by the owners.

This beautifully custom remodeled home by Berry Bros Masonry features new siding, windows, and a new roof, offering a fresh and modern look. Everything feels better than brand new, with updates and finishes that enhance the overall appeal and functionality of the home. The open-concept living area features new flooring, recessed lighting, and large windows that flood the space with natural light.

Well maintained commercial building is currently the home of a well-established massage business. Located in the heart of Lake Mills, the location doesn't get any better! 3 private rooms/offices, 1 portable room, 1-bathroom, large front entry/lobby area makes up the approx. 1,100 sqft this building has to offer. The basement is wide open and would be great for additional storage.

Investors opportunity to bring a property back to life with a corner lot location. Owners experienced a house fire in the fall of 2021 from a ceiling fan and to the owner's knowledge it did not cause any roof issues, but the bedroom ceiling is missing. Both the electric and water meter will need to be installed as they were removed following the fire.

Discover the charm of this delightful 2-bedroom, 1-bathroom ranch-style home situated at 1305 Washington St, Bedford, IA. Step inside to find beautiful hardwood floors and an array of recent updates that add to the home's appeal.

This 3 bedroom 2 bath home is situated on 2 full lots. The primary bedroom has an attached full bathroom. Flooring has been replaced in most rooms. There is a 'dream' 30X40 insulated garage equipped with a pool table. There is also a shed in the big backyard. The home is close to the t-ball/football field, baseball and softball fields, and Hamilton Elementary and Middle School.

This property is zoned Medium Density Residential. There are utilities available to the property.

This side-by-side duplex offers a fantastic opportunity for both homeowners and investors. Each unit features 2 bedrooms and 1 bathroom, providing comfortable living spaces for tenants or family members. The updated flooring throughout both units adds a fresh, modern touch. With plenty of potential for additional updates, this property presents a great opportunity to add significant value.

Give this home renovation a look see! 4 bedroom, 2 bath is situated on a double corner lot with rural like views to the north. A 5th non conforming bedroom on the lower level with family room and utility room included! This investor has not only improved this property, but has improved the neighborhood! All work completed has been permitted and inspected.

Elegant and charming early 20th-century two-story home with a stunning oak finish! The main floor features a beautiful living room with a wood-burning fireplace, a formal dining room, a sitting room, a library, a half bath, and a traditional kitchen. The second floor offers 4-5 bedrooms and a bathroom with a shower, toilet, and vanity. Several bedroom closets have a cedar finish.

Lake lovers take a look at this second-tier lake home with a water view! Home features 3 bedrooms, 2 bathrooms, spacious living area, tuck under 2-car garage and a deck wrapping around half the home. This home is perfect for entertaining as the kitchen, dining and living area are all open. Enjoy relaxing on your outside expansive deck area with a lake view out front or a wooded view out back.

This stunning, fully remodeled home combines modern luxury with rustic charm. The transformation includes significant upgrades & meticulous attention to detail. As you enter, you'll be greeted by a spacious open layout. The removal of walls & now vaulted ceiling have created a seamless flow throughout the main living area.

Welcome to your new home! As you step inside, you'll find a main floor with a convenient 3/4 bathroom and laundry area in the kitchen, making daily tasks a breeze. The living spaces are bright and inviting, perfect for relaxing or entertaining. Upstairs, three bedrooms await, along with a versatile attic loft that could be used as a home office, playroom, or extra living space.

STOP RENTING!!! IT'S TIME TO BUY. This home has been updated from top to bottom. It is move in ready and you can relax and enjoy the summer. This home is located on a large corner lot with a 2 car detached garage. The home has been completely renovated in 2023.

Beautiful Whittemore acreage! Nestled on over 4 acres, this 2-story, 5 bedroom, 5 bath home has plenty of space with over 3200sq ft of living area for the whole family! Warm, updated kitchen with lovely wood cabinets, bi-level island and wood flooring.

Embrace the vibrant energy of downtown Burlington with this lively bar, complete with outdoor seating, dart boards, and eclectic charm. Ideally positioned in a prime location, this establishment stands out with its bright, inviting decor and promises memorable experiences for both locals and visitors.

Great curb appeal on the charming ranch home with a double attached garage. The main level offers the kitchen, dining room, living room, 2 bedrooms, 3/4 bath with walk in shower, a 3 season porch and the laundry. The partially finished lower level has a family room, potential bedroom with the addition of an egress window, 3/4 bath and 2nd laundry.

90 x 100 residential infill home site in great established neighborhood, just 2 blocks from the river or Rand park. 22 x 24 ft garage on lot.

GREAT RESIDENTIAL LOT IN CORNING IOWA! IF YOU ARE LOOKING FOR A LOT TO BUILD A HOUSE OR SHOP LOOK NO FURTHER! THIS LOT IS BACK OFF OF THE ROAD SURROUNDED BY TREES! THE LOT IS CURRENTLY VACANT.

Here is your opportunity to purchase a 3 bedroom, 2 bath ranch with a 2 car garage. This property is a blank slate so you can let you creativity shine. Schedule your showing today! This is a Fannie Mae Homepath property. SEE WWW.HOMEPATH.COM FOR DETAILS.

This 4 bd/2 bath home has been recently remodeled, including all new electric and plumbing, and is ready to move in! The home is located just blocks from the historic Albia square and is within walking distance from Grant, Lincoln, and JH/HS. There is a master bed and bath on the main level with 3 bedrooms and an additional full bath upstairs.

Excellent building lot just 4 miles east of Treynor off Highway 92. Lot sits up with great views in all directions and allows for many types of construction as well as walk out basement.

Welcome to your dream home at 504 Jefferson Street. This charming all-brick home, nestled in the heart of historic downtown Bedford boasts 3 bedrooms and 3 full bathrooms , spacious walk-in closets in the upstairs bedrooms. Step inside to discover an open sitting room and dining area, perfect for entertaining guests or enjoying quiet family meals.

Excellent building lot just 4 miles east of Treynor off Highway 92. Lot sits up with great views in all directions and allows for many types of construction as well as walk out basement.

Tingley, Iowa is a small family community town in southern Iowa. What is being offered is 3 buildable lots for housing, and/or Morton building storage. Just a short distance from Sun Valley Lake, Mount Ayr, and Creston.

This is a one-of-a-kind property - A 6 bedroom, 2 bathroom older home out in the country on 3.56 gorgeous acres with all the updates: Quartz countertops, oak cabinets and an island in an updated kitchen, living room, large dining room, onyx-tiled main bathroom, wood burning fireplace in the great room with vaulted ceilings, one main-floor bedroom and fiber optic internet from FMTC.

This zero-entry condominium features a master suite, bedroom, bathroom, and laundry on the main floor. Upon entering the basement, you will find a bedroom and bathroom, recreation room and bar. Expect sensational craftmanship and high-end finishes with the pinnacle of quality delivered in this build by Hansen Construction.

Unlock the potential of this historic downtown gem! Once a bustling bank, this property is brimming with character and history, including an original vault and unique architecture. While it awaits your personal touch to transform it into a truly one-of-a-kind establishment, envision the possibilities for this space.

Calling all Visionaries!!! Here's your opportunity to transform this hidden gem into your very own venture. With its unique charm waiting to be reclaimed, this property offers the perfect canvas for innovative services like pet grooming/washing station or maybe a mobile washing service. Don't miss out on this opportunity to turn your entrepreneurial dreams into reality.

Location, Location, Location!! This amazing 5 bedroom home is just on the edge of town on a great corner lot, just down from the Majestic Hills Golf Course in the Country Club Estates Addition. You are sure to love the open, inviting floor plan featuring a magnificent luxury kitchen with an enormous eat- at island, high end cabinets and granite countertop, high end appliances that stay.

Beautiful finishes throughout this 2 bedroom 2 bath, one level condo. Completely remodeled, all appliances, cabinetry, and flooring are brand new. Located in a great neighborhood with lots of extra amenities. Enjoy the fitness room or indoor pool that is part of this package! Property also qualifies for 5 year tax abatement. Call your favorite real estate agent today to tour this condo.

Step into a piece of history with this delightful 2-story Craftsman-style home, boasting timeless elegance and character. Built in the early 1900s, this residence offers a rare blend of vintage charm and modern convenience, making it an ideal haven for families seeking classic comfort.

Come home to this maintenance free property! Garden level condo includes 3 bedrooms, 2 bathrooms. Kitchen area is centrally located with nice countertops and cabinets, in unit laundry in the hallway closet, dining room off the kitchen and spacious living room. Large windows let in abundant natural light and allow for beautiful scenery all facing wooded area.

PRICE REDUCED! CHECK OUT THE NEW PHOTOS! Sharp 3 bdrm, 1.5 bath home that sits on just over 1 acre!! Has detached 20 x 26 garage plus a couple of other smaller outbuildings. All 3 bedrooms are nice-sized and upstairs. Furnace and CA were new in 2021! Septic was new in 2018. Leachfield will be updated. New well pump and pressure tank installed early 2024.

You don’t have to be a golfer to appreciate the LUXURY & QUALITY this 1,473 sq. ft.

This property sells as-is. Needs extensive repairs, or use the awesome lot for something else.

Offering a unique opportunity to build your dream home in the country while also beginning a new business with existing livestock buildings, bulk bins and feeders. On twelve acres, more or less, the possibilities are many for hobby farming or large scale animal feeding.

Home and acreage for sale in Iowa. This property is located on the gravel road that is right on the MO/IA state line. When it comes to having all the things you need in a small acreage, this is the one. The ranch style home sits on a walkout basement, and is ready for the new owner to transform into their own.

PRICE REDUCTION! Step inside and feel the 1960's nostalgia of this story and a half home located on the North East side of Grinnell. This 3 bed, 3 bath features an inviting living space, open concept kitchen and dining area with wood burning fireplace, main floor laundry, and updated bathrooms.

Wow factor in this 2 story home! Owners have well cared the property for over 20 years! This home boasts 3 large bedrooms and a gorgeous newly remodeled full bath on the second floor. Second floor also features new carpet. Main floor attraction is the stained-glass window and open staircase that is the focal point of the living room.

4-acre parcel with a story & 1/2 cottage-style home on a hill nestled into a little slice of heaven with timber & a creek running through it, Southwest of Eagle Grove. This home has a semi-open concept/vaulted ceilings with hickory kitchen cabinets and granite counters breakfast bar at the island as well as space for an eat-in area & room for a cabinet or hutch in a lighted nook.

Nestled in the heart of Woodbine, 801 Ely St stands not only as a stately home but as a cherished icon of this historic community. This remarkable property has been a beacon of holiday joy for generations, featuring a beloved Santa display in the upstairs window, an enduring tradition that has graced the neighborhood since 1963.

Own this beautiful property and make Sun Valley your happy place! Enjoy excellent fishing, swimming, boating, golfing, or simple relaxation by investing here! Seller has several lots in this area and would make a package deal!

Own this beautiful property and make Sun Valley your happy place! Enjoy excellent fishing, swimming, boating, golfing, or simple relaxation by investing here! Seller has several lots in this area and would make a package deal!

Own this beautiful property and make Sun Valley your happy place! Enjoy excellent fishing, swimming, boating, golfing, or simple relaxation by investing here! Seller has several lots in this area and would make a package deal!

Welcome to your cozy 2-bedroom abode in Green Acres, near Iowa's stunning Lake Rathbun. This stick built in 1994 is very spacious and charming. This 1260 sqft gem boasts an airy open-concept kitchen-living space, complete with gleaming stainless steel appliances and a convenient washer/dryer combo.

Great building location for your future home. Enjoy the small town life with the Iowa view!! This property is 23,086.80 sq. feet (.530 Acres). Start building your future today.

Wanted: a buyer who seeks a property filled with charm and character. With over 1450 sf of living space on the main floor alone, you'll find hardwood floors in the living room and formal dining areas, with a large bank of windows facing the covered deck and fenced back yard.

Acreage on a hard surface road! Three bedrooms, two bathrooms upstairs. The full basement boasts a wide-open family room, an additional full bath, extra rooms for an office, a toy room, a home gym or anything else you may want. Attached two stall garage and large heated shop with its own bathroom offers plenty of space to keep your vehicles and toys out of the weather.

Super nice Brick ranch! A few updates to the Quality home and you will have the place to build your dreams! Custom kitchen, brick fireplace, 3 Bedrooms and 1 bath up, full basement with tuck under 2+ car garage. Basement level features a finished family room, 3/4 bath, office/bonus room and custom cabinets! Patio doors to deck off back.

Great commercial building on corner lot downtown. Over 6800 square feet. Currently the General Store. This is the building for sale only not the business. Ramp in front. 2 furnaces and 2 central air units. New roof and siding after the tornado.

M.C.'s Cafe was established in May of 1989 in the Old Alley Mall in downtown Carroll, IA. Following 2 years of business at that location Mark Tigges and Company had the opportunity to relocate to its current location. The former Country Cafe at Paul and Wayne's Goodyear became M.C.'s Country Cafe on November 4th 1992. With the help of D.A.

Welcome to charming home & acreage conveniently located on the edge of Chariton, offering a perfect blend of modern comfort & rural serenity. Sitting on 11 acres in Lucas County, the lovely home, outbuilding, & location make this a prime place to call home.

Highly productive farmland with 81.95 CSR2 rating located on paved road just east of Minden Iowa. Farm is currently leased for the 2024 crop season on a cash rent basis. This parcel of land would make for an excellent acreage building site with plenty of room for home and plenty of pasture for livestock or equestrian farm. Great location with easy access to I-80 and quick trip to the metro area.

MOVE IN READY RANCH! 3 Bedrooms and 2 bathrooms with 2 non-conforming bedrooms in the FINISHED BASEMENT! The finished basement has a transferable warranty with Foundation Recovery. This home has a Newer Roof with NEW windows, doors, gutters, central air, flooring, paint, cabinets, countertops, refrigerator, stove, and so much more.

Welcome to your tranquil retreat on 5.5 acres of endless possibilities! Nestled in the heart of nature, this charming property offers the perfect blend of comfort, convenience, and country living. Step into the inviting 1800 sq ft home built in 2005. This residence features 3 bedrooms and 2.

Spacious Commercial Property, is now available for Sale or Lease! Current office, lobby, bathroom, breakroom and 3 large rooms allow for the immediate start to your existing business...

Discover luxury in the NEW 2200 sq ftcondominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Construction is underway by a trusted local builder-developer! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Discover luxury in the NEW 2200 sq ftcondominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Construction is underway by a trusted local builder-developer! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Discover luxury in the NEW 2200 sq ftcondominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Construction is underway by a trusted local builder-developer! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Discover luxury in the NEW 2200 sq ftcondominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Construction is underway by a trusted local builder-developer! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Discover luxury in the NEW 2200 sq ft condominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Construction is underway by a trusted local builder-developer! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Discover luxury in the NEW 2200 sq ft condominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Construction is underway by a trusted local builder-developer! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Discover luxury in the NEW 2200 sq ft condominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Construction is underway by a trusted local builder-developer! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Discover luxury in the NEW 2200 sq ft condominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Construction is underway by a trusted local builder-developer! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Discover luxury in the NEW 2200 sq ft condominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Construction is underway by a trusted local builder-developer! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Discover luxury in the NEW 2200 sq ft condominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Construction is underway by a trusted local builder-developer! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Discover luxury in the NEW 2200 sq ft condominiums tailored for professionals, families, retirees, and second-home seekers desiring lake access. Unit#101 is complete! These condos feature three bedrooms, three baths, a two-stall garage, a private patio, and a versatile loft—ideal for a home office or lounge.

Move in ready home here, just waiting for you to make it your own. This 2 bedroom, 1 bath home has a newer furnace, central ac, water heater, and gutters. Appliances will stay with the home. You'll love the large 2 car garage, which has a door on both sides and a loft area above.

FOR SALE OR TRIPLE NET LEASE....Spectacular opportunity on 2.82 acres with nice 1536 sq. ft. office building built in 1999 which is a masonary structure with office space as well as showroom , a small building on runners with electricity, insulated and electric heat...a 3rd 48 x 96, 4800 sq. ft. block building with overhead doors and some heat but not insulated.

Very nice ranch home with a great amount of living space. On the main level you have the kitchen with all appliances, a formal dining room, a living room with gas log fireplace, a separate family room, a full bath and 3/4 bath that are both very spacious. In the partially finished lower level is a family room, a nice half bath and the laundry.

Expansive commercial building offering 5,040 SqFt of versatile space. The inviting main bay features tall ceilings, an abundance of natural light and two 14’ garage doors. The front storage space could be suitable for retail and comes equipped with two additional bathrooms. There is an enclosed auto Body Shop with its own separate overhead door.

.12 acre lot in Marshalltown. Come take a look at a potential area for your next build! All information obtained from seller and public records.

5+ bedroom (plus 2 non-conforming rooms), 1.75 bathroom, certified historical home on a corner lot near Oskaloosa Christian and William Penn schools! This 2 story home with full, unfinished basement has extended parking on property, a car port, as well as a 1-car attached garage. 1st floor laundry room near the door entering from the garage.

PRICE REDUCED***MOTIVATED SELLERS!!***SPACIOUS RANCH STYLE HOME ADJACENT TO THE HAMPTON GOLF COURSE. (4TH FAIRWAY, 5TH HOLE) Large entry with slate floor & closet. Wide hallway with walk-in cedar closet. Sunken formal living room with fireplace. Formal dining room. Open concept kitchen with view of informal eating area. Main floor family room with electric fireplace.

Coming soon! Emerald Cove townhomes. 3 bedroom 3 bath with lofted area. Townhome to have gorgeous finishes throughout, including custom cabinetry and trimwork. Construction will start soon! Buy now, customize your finishes, and take advantage of the 5-year tax abatement.