Brownfield tax assistance refers to property tax relief programs designed to encourage remediation and redevelopment of contaminated sites. These programs may freeze property taxes at pre-development levels during cleanup and construction, rebate tax increases attributable to improvements, or cancel tax arrears on abandoned properties being redeveloped. Tax assistance recognizes that contaminated sites often have low values and generate little tax revenue, while remediation costs can exceed the land's worth. By reducing the financial burden on developers willing to tackle brownfields, tax assistance programs help return contaminated properties to productive use that eventually generates normal tax revenue.