An abatement is a reduction in the normal amount of a levied tax or special assessment. An abatement is most commonly used to encourage businesses to move to or expand within a community. The concept also applies when an entity overpays a tax; it can apply for an abatement that is essentially a refund of the overpaid amount. As another example, a government entity may grant a property tax abatement to a nonprofit organization because of its status. Or, a community could offer a similar abatement to someone willing to restore a historic site.