This study expands on the literature of residential abandonment by considering five types of industrial and commercial properties and three levels of explanatory variables – parcel, neighbourhood, and city. Using data for Cleveland, Ohio, it shows that tax policies have a limited impact on abandonment. Instead, two categories of variables not previously modelled are significant and policy relevant. First, the more specialised a property and the greater the cost of conversion to alternative uses, the greater the likelihood of tax delinquency and abandonment, suggesting policies to ease transition to new uses. Second, abandonment spillovers are highly significant even after accounting for neighbourhood common factors. This suggests that spatial solutions such as land use planning may be more effective than tax abatement policies in dealing with abandonment, and approaches to abandonment must be differentiated by type of property. Residential abandonment should be re-examined in light of these findings.