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958 CRESCENT STREET

Brooklyn· New Lots· built 1920class C0BBL 3045280031

Your first look at this property

A free brief from the records below. Start here, then check the evidence.

Building overview

958 CRESCENT STREET is a 3-unit building in New Lots, Brooklyn, built in 1920.

1 unit is on the market here right now.

City records show 40 violation records on file.

Units (res)
3
Floors
2.0
Lot ft²
4,000 ft²
Bldg ft²
2,600 ft²
Assessed
$54K
DOF FY2027 final roll
Deeds on this lot · 5 years
Unavailable
Excludes nearby comparable buildings

Official taxes & valuations

$906,000.00 · DOF market valueWhole tax lot · BBL 3045280031

FY2026–27 final assessment roll · Extract 2026-05-15

-12.9% change in DOF market value from the prior year.

Land value
$239,000.00
Building/improvement value
$667,000.00
Actual assessed value
$54,360.00
Assessed land
$14,340.00
Transitional assessed value
$27,946.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$27,946.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$27,946.00
FY2025–26 DOF market value
$1,040,000.00
Prior-year actual assessed value
$62,400.00
Prior-year taxable assessment
$27,946.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

These values cover the whole tax lot and do not value individual co-op shares.

Official DOF final assessment roll (ZIP) ↗
$5,545.32/yr · $462.11/mo equivalentWhole tax lot · BBL 3045280031

FY2026–27 · DOF statement 2026-08-15 · 958 CRESCENT ST.

Billable assessment on this statement
$27,946.00
Tax rate on this statement
19.8430%

DOF tax-purpose market value on this statement: $906,000.00.

This covers the whole tax lot. Co-op building taxes cannot be added to an apartment’s maintenance or divided among its units.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $27,946.00
times the current tax rate: x 19.8430%
Annual property tax: $5,545.32

HOA, common charges and maintenance require documented building or unit evidence. Sales and DOB records do not establish these amounts. A zero property-tax bill does not establish zero PILOT or other ownership charges. Bills may change with tax rates or benefits; monthly figures are annual equivalents.

Look up this tax lot at DOF ↗

Public building financial filings

NY Attorney General offering plans and amendments can document budgets, financial statements, reserves and sponsor obligations. These records cover the development, including properties without active listings.

No exact offering-plan match has been collected here yet. Eligible condo and co-op properties are queued when viewed. Missing filings do not establish zero fees, assessments or debt.

Search the official NYAG offering-plan database ↗

Tax-benefit schedules, statement balances, penalties and declared capital work cover the identified tax lot. Condo billing-lot evidence is shown separately from apartment evidence.

DOB ECB penalties & reported balancesTax lot 3045280031

No supported financial amounts were returned in this source snapshot. This does not establish zero costs, no benefit, no debt or no penalties.

Balances retain the source’s reported status and observation date. An imposed penalty is not an additional amount to add to its balance due.

Source updated 2026-10-11 · collected 2026-10-13.

Open official source ↗
DOF benefit schedulesTax lot 3045280031

No supported financial amounts were returned in this source snapshot. This does not establish zero costs, no benefit, no debt or no penalties.

Published benefit amounts and dates do not guarantee eligibility after a purchase. An end date alone does not establish the future tax bill; assessment, tax rate and other benefits may change.

Source publication date not provided · collected 2026-10-13.

Open official source ↗
DOF statement balancesTax lot 3045280031

Public balances & charges

Reported itemValuePeriod & scope
Outstanding charges
Evidence

Outstanding charges $88.24

Separate dated balance; do not add to annual costs

Open official source ↗
$88.24As of 2026-08-15
Source reported · exact tax lot
New charges this billing period
Evidence

New charges $1,386.33

Separate dated balance; do not add to annual costs

Open official source ↗
$1,386.33As of 2026-08-15
Source reported · exact tax lot
Statement amount due
Evidence

Amount Due 10/01/26: $1,474.57

Separate dated balance; do not add to annual costs

Due date: 2026-10-01

Open official source ↗
$1,474.57As of 2026-08-15
Source reported · exact tax lot
Department of Finance Total
Evidence

Department of Finance Total $1,386.33

May be in statement balance; do not add twice

Open official source ↗
$1,386.33As of 2026-08-15
Source reported · exact tax lot

Source updated 2026-08-15 · collected 2026-10-12.

Open official source ↗
DOB energy disclosureTax lot 3045280031

No supported financial amounts were returned in this source snapshot. This does not establish zero costs, no benefit, no debt or no penalties.

Reported energy figures may cover several buildings or lots. They are not verified LL97 emissions, a penalty calculation, or this apartment’s utility bill.

Source updated 2025-11-25 · collected 2026-10-13.

Open official source ↗
Model annual LL97 emissions exposure

Enter verified LL97 emissions and the applicable annual limit. LL84 location-based emissions above are a different reported metric and are not automatically used here.

Enter both assumptions to calculate exposure.

Before exemptions, adjustments, offsets or penalty mitigation. This scenario does not establish an issued fine or an apartment charge.

Official DOB penalty guidance ↗

Active sale listings (1)

AddressNeighborhoodPrice$/ft²SqftBeds/Bathsvs compDOMRiskScore
958 CRESCENT STREET #MULTI-FAMILY
Brooklyn · built 1920
New Lots$815K$3132,600 ft²8 bd · 4 ba-135
46 HPD-C
70.3Source

Building activity

Open a record to read the full agency text.

Housing violations (HPD) 40

Housing violationClass BOct 22, 2026 · Apt 2RViolation open

§ 27-2026, 2027 HMC: PROPERLY REPAIR THE SOURCE AND ABATE THE EVIDENCE OF A WATER LEAK AT CEILING IN THE BATHROOM LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 19318710
Housing violationClass BOct 22, 2026 · Apt 2RViolation open

§ 27-2005 ADM CODE REPAIR THE BROKEN OR DEFECTIVE PLASTERED SURFACES AND PAINT IN A UNIFORM COLOR AT CEILING IN THE BATHROOM LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 19318711
Bedbug reportClass AMay 4, 2026Nov sent out

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 18866596
Show 37 more records
Housing violationClass CMar 29, 2026Violation closed

§ 27-2005, 27-2007, 27-2041.1 HMC, §238, § 309; § 107 (2) ( C) MDL AND 28 RCNY §25-171: REPLACE OR REPAIR THE SELF-CLOSING DOORS THAT IS MISSING OR DEFECTIVE LATCH AT BUILDING ENTRANCE DOOR , 1st STORY

HPD record 18745885
Housing violationClass BMar 29, 2026 · Apt 2RNov sent out

§ 27-2005 ADM CODE REPAIR THE BROKEN OR DEFECTIVE PLASTERED SURFACES AND PAINT IN A UNIFORM COLOR THE CEILING IN THE KITCHEN LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 18745884
Housing violationClass BMar 4, 2026 · Apt 2RNov sent out

§ 27-2005 ADM CODE REPAIR THE BROKEN OR DEFECTIVE PLASTERED SURFACES AND PAINT IN A UNIFORM COLOR AT CEILING IN THE BATHROOM LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 18682975
Housing violationClass BMar 4, 2026 · Apt 2RNov sent out

§ 27-2005 ADM CODE REPAIR THE ROOF SO THAT IT WILL NOT LEAK AT CEILING IN THE BATHROOM LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 18682974
Housing violationClass CFeb 9, 2026 · Apt 2RNov sent out

§ 27-2005, 27-2007, 27-2041.1 HMC, §238, § 309; § 107 (2) ( C) MDL AND 28 RCNY §25-171: REPLACE OR REPAIR THE SELF-CLOSING DOORS THAT IS MISSING OR DEFECTIVE HINGES IN THE ENTRANCE LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 18632532
Housing violationClass BFeb 9, 2026 · Apt 2RNov sent out

§ 27-2026 ADM CODE REPAIR THE LEAKY AND/OR DEFECTIVE FAUCETS AT SINK IN THE KITCHEN LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 18632531
Housing violationClass CDec 23, 2025 · Apt 2RNov sent out

§ 27-2005 HMC: PROPERLY REPAIR OR REPLACE THE BROKEN OR DEFECTIVE RADIATOR SHUT- OFF VALVE RELEASING STEAM OR WATER IN THE KITCHEN LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 18525622
Housing violationClass BDec 23, 2025 · Apt 2RNov sent out

§ 27-2005 ADM CODE REPAIR THE BROKEN OR DEFECTIVE PLASTERED SURFACES AND PAINT IN A UNIFORM COLOR AT CEILING IN THE BATHROOM LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 18525621
Housing violationClass INov 18, 2025Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 18402825
Bedbug reportClass AJun 9, 2025Nov sent out

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 17981724
Heating recordClass CFeb 21, 2025Nov sent out

§ 27-2033 ADM CODE PROVIDE READY ACCESS TO BUILDINGS HEATING SYSTEM DOOR LOCKED AT BASEMENT AT BOILER ROOM

HPD record 17710350
Housing violationClass CFeb 21, 2025 · Apt 2RNotice of issuance sent to tenant

HMC ADM CODE: § 27-2017.4 ABATE THE INFESTATION CONSISTING OF MICE IN THE ENTIRE APARTMENT LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 17710346
Heating recordClass CFeb 21, 2025 · Apt 2FNov sent out

§ 27-2029 ADM CODE PROVIDE AN ADEQUATE SUPPLY OF HEAT FOR THE APARTMENT IN THE ENTIRE APARTMENT LOCATED AT APT 2F, 2nd STORY, 1st APARTMENT FROM EAST AT SOUTH

HPD record 17710349
Housing violationClass BFeb 21, 2025 · Apt 2RNov sent out

§ 27-2026, 2027 HMC: PROPERLY REPAIR THE SOURCE AND ABATE THE EVIDENCE OF A WATER LEAK AT CEILING IN THE BATHROOM LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 17710348
Housing violationClass BFeb 21, 2025 · Apt 2RNov sent out

§ 27-2005 ADM CODE REPAIR THE BROKEN OR DEFECTIVE PLASTERED SURFACES AND PAINT IN A UNIFORM COLOR AT CEILING IN THE BATHROOM LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 17710347
Housing violationClass CFeb 10, 2025 · Apt 2FNotice of issuance sent to tenant

HMC ADM CODE: § 27-2017.4 ABATE THE INFESTATION CONSISTING OF MICE IN THE ENTIRE APARTMENT LOCATED AT APT 2F, 2nd STORY, 1st APARTMENT FROM EAST AT SOUTH

HPD record 17682818
Heating recordClass CFeb 10, 2025 · Apt 2FViolation closed

§ 27-2029 ADM CODE PROVIDE AN ADEQUATE SUPPLY OF HEAT FOR THE APARTMENT IN THE ENTIRE APARTMENT LOCATED AT APT 2F, 2nd STORY, 1st APARTMENT FROM EAST AT SOUTH

HPD record 17682816
Heating recordClass CFeb 10, 2025Nov sent out

§ 27-2033 ADM CODE PROVIDE READY ACCESS TO BUILDINGS HEATING SYSTEM LOCKED DOOR AT BASEMENT AT 1st BOILER ROOM FROM NORTH AT WEST

HPD record 17682817
Housing violationClass AFeb 3, 2025Nov sent out

§ 27-2010, 2011, 2012 ADM CODE REMOVE THE ACCUMULATION OF REFUSE AND/OR RUBBISH AND MAINTAIN IN A CLEAN CONDITION THE BUILDING FRONT YARD

HPD record 17667281
Heating recordClass CFeb 3, 2025 · Apt 2RNov sent out

§ 27-2028, 2032 ADM CODE PROVIDE AN ADEQUATE SUPPLY OF HEAT FROM AN APPROVED CENTRAL HEATING SYSTEM, OR AN APPROVED SYSTEM OF GAS OR ELECTRICAL HEATING IN GOOD OPERATING CONDITION FOR THE DWELLING UNIT IN THE 3rd ROOM FROM EAST LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 17667282
Heating recordClass CJan 28, 2025 · Apt 2FNov sent out

§ 27-2029 ADM CODE PROVIDE AN ADEQUATE SUPPLY OF HEAT FOR THE APARTMENT IN THE ENTIRE APARTMENT LOCATED AT APT 2F, 2nd STORY, 1st APARTMENT FROM EAST AT SOUTH

HPD record 17657163
Heating recordClass CJan 28, 2025Nov sent out

§ 27-2033 ADM CODE PROVIDE READY ACCESS TO BUILDINGS HEATING SYSTEM DOOR LOCKED AT BASEMENT AT BOILER ROOM

HPD record 17657164
Housing violationClass CJan 28, 2025Violation closed

§ 27-2005, 27-2007, 27-2041.1 HMC, §238, § 309; § 107 (2) ( C) MDL AND 28 RCNY §25-171: REPLACE OR REPAIR THE SELF-CLOSING DOORS THAT IS MISSING OR DEFECTIVE HINGES AT VESTIBULE DOOR

HPD record 17657169
Housing violationClass CJan 28, 2025Violation closed

§ 27-2005, 2007 ADM CODE REMOVE DEVICE PREVENTING DOOR FROM BEING SELF-CLOSING CONSISTING OF KICK DOWN DOOR STOP PERMANENTLY INSTALLED AT BUILDING ENTRANCE DOOR

HPD record 17657170
Housing violationClass CJan 28, 2025 · Apt 2FViolation closed

§ 27-2005, 27-2007, 27-2041.1 HMC, §238, § 309; § 107 (2) ( C) MDL AND 28 RCNY §25-171: REPLACE OR REPAIR THE SELF-CLOSING DOORS THAT IS MISSING OR DEFECTIVE HINGES IN THE ENTRANCE LOCATED AT APT 2F, 2nd STORY, 1st APARTMENT FROM EAST AT SOUTH

HPD record 17657165
Heating recordClass CJan 28, 2025Nov sent out

§ 27-2033 ADM CODE POST NOTICE, IN FORM APPROVED BY THE DEPARTMENT, STATING THE NAME AND LOCATION OF THE PERSON DESIGNATED BY THE OWNER TO HAVE KEY TO BUILDINGS HEATING SYSTEM AT PUBLIC HALL, 1st STORY

HPD record 17657167
Housing violationClass CJan 28, 2025 · Apt 2FNotice of issuance sent to tenant

HMC ADM CODE: § 27-2017.4 ABATE THE INFESTATION CONSISTING OF MICE IN THE ENTIRE APARTMENT LOCATED AT APT 2F, 2nd STORY, 1st APARTMENT FROM EAST AT SOUTH

HPD record 17657166
Housing violationClass CJan 28, 2025Violation closed

§ 27-2005, 27-2007, 27-2041.1 HMC, §238, § 309; § 107 (2) ( C) MDL AND 28 RCNY §25-171: REPLACE OR REPAIR THE SELF-CLOSING DOORS THAT IS MISSING OR DEFECTIVE HINGES AT BUILDING ENTRANCE DOOR

HPD record 17657168
Housing violationClass INov 26, 2024Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 17466800
Bedbug reportClass AApr 9, 2024Nov sent out

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 16842530
Housing violationClass INov 17, 2023Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 16410884
Bedbug reportClass AMar 22, 2023Nov sent out

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 15830668
Housing violationClass INov 7, 2022Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 15501161
Bedbug reportClass AFeb 24, 2022Nov sent out

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 14916193
Housing violationClass IFeb 24, 2022Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 14916194
Housing violationClass BDec 18, 2021 · Apt 2RNov sent out

§ 27-2005 ADM CODE REPAIR THE BROKEN OR DEFECTIVE PLASTERED SURFACES AND PAINT IN A UNIFORM COLOR AT CEILING IN THE 4th ROOM FROM EAST AT SOUTH LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 14733143
Housing violationClass BDec 18, 2021 · Apt 2RNov sent out

§ 27-2026, 2027 HMC: PROPERLY REPAIR THE SOURCE AND ABATE THE EVIDENCE OF A WATER LEAK AT CEILING IN THE 4th ROOM FROM EAST AT SOUTH LOCATED AT APT 2R, 2nd STORY, 1st APARTMENT FROM SOUTH AT WEST

HPD record 14733142

Latest 40 records shown.

Work permits (DOB) 0

No records returned.

Building violations (DOB) 0

No records returned.

Transaction history · 0 deeds

Recorded consideration. A $0 deed is not a sale price.

No recorded transactions for this BBL yet.

More buildings in New Lots

Sources, coverage & freshness

Sources & freshness

Research contract nyc_property_research.v1 · snapshot Oct 24, 2026

Stable property ID: nyc:bbl:3045280031

This identifier represents an NYC tax lot. Condo and co-op apartment identity must be resolved separately.

Tax lot and building facts

NYC Department of City Planning (PLUTO)

completed
1 tax-lot record in the current corpus · latest record Oct 18, 2026

Pipeline completed Oct 18, 2026

The current PLUTO pipeline is configured for Manhattan and Brooklyn.

PLUTO describes the tax lot and buildings, not legal ownership of an individual apartment.

Marketed sale listings

StreetEasy, observed by CurbScoop

completed
1 active sale listing in the current corpus · latest record Feb 28, 2026

Pipeline completed Aug 31, 2026

Retired source: collection stopped on 2026-08-31, so these are the last Manhattan and Brooklyn listings observed, not the current market.

Listing observations describe marketed state as of 2026-08-31 at the latest and are not proof of a closing or exhaustive market coverage.

Recorded transfers

NYC Department of Finance, Office of the City Register (ACRIS)

completed
0 recorded deeds in the current corpus

Pipeline completed Oct 23, 2026

Deed document types associated with this BBL in the current CurbScoop corpus.

Recording can lag a transaction, and a deed with no stated consideration is not evidence of a market sale.

DOB permits

NYC Department of Buildings via NYC Open Data

completed
0 permits in the current corpus

Pipeline completed Oct 24, 2026

The current DOB permit pipeline is configured for Manhattan and Brooklyn.

A filing or permit does not prove that work was completed or that all work at the property was filed.

HPD violations

NYC Department of Housing Preservation and Development via NYC Open Data

completed
185 violations in the current corpus · latest record Oct 22, 2026

Pipeline completed Oct 24, 2026

The current HPD violation pipeline is configured for Manhattan and Brooklyn.

Status and correction timing come from the published agency record and may change after CurbScoop observes it.

DOB violations

NYC Department of Buildings via NYC Open Data

completed
0 violations in the current corpus

Pipeline completed Oct 24, 2026

The current DOB violation pipeline is configured for Manhattan and Brooklyn.

Absence from the current corpus is not proof that a building has no regulatory issue.

Counts and dates describe the current CurbScoop corpus. They are not a guarantee of exhaustive agency or listing coverage.

How to read these records

Deed amounts are recorded consideration, not asking prices or a unit valuation. A blank record is not proof that an issue does not exist.