Taxpayer (building)

In US real estate, urban planning, and especially firefighting, a taxpayer refers to a small one or two story building built to cover the owner's annual property tax assessed for owning a parcel of land.^[1] Taxpayers are most commonly mixed use structures with commercial occupancies on the first floor and residential use above. Such a building is usually constructed with the hope that it can soon be redeveloped into a larger building capable of generating more revenue, or simply to hold a parcel of land along a new road or especially a streetcar line while waiting for value to appreciate. The building style was generally replaced with strip malls as the automobile became dominant in the mid 20th Century.^[2]