The NEZ-NR Districts dataset contains the Neighborhood Enterprise Zones district boundaries applicable to New and Rehabilitated facility projects. NEZ-NR districts are the original NEZ districts. NEZ is a tax abatement program intended to stimulate investment in designated areas of the city. NEZ-NR differs from NEZ-Homestead in that NEZ-NR covers new facilities and/or rehabilitated facility projects. In contrast, the NEZ-H program covers pre-existing residential property inhabited by owner-occupants only. NEZ-NR and NEZ-Homestead programs are administered jointly by the City of Detroit and the State of Michigan under Michigan's Neighborhood Enterprise Zone (NEZ) Act, PA 147 of 1992 as amended. A record of district and dataset modifications from 1992-2017 is noted in the NEZ-NR District Boundary Update document available from the NEZ NR Changelog.