After Judd passed away in 1994 a provision in his will established the Judd Foundation, which operates in both Marfa and New York and competes with Chinati on more or less friendly terms. The legacy the sculptor left behind, not the least of which is his kilometer-long installation of concrete boxes (his literal mark on the earth) on a prickly stretch of Chinati’s main property, attracts artists, gallery owners, and chic entrepreneurs to a city whose residents in 1990 numbered 2,424 — less than one-one thousandth of Brooklyn’s population today. Businesses thrive as tourism pumps life into the economy, and Marfa, a magnet for weekend Texans and the art-world cognoscenti, is rescued from almost certain obsolescence.
But this hagiographic narrative omits much of what makes Marfa tick.
For example, you’ll rarely hear about how two of its biggest property and stakeholders, the Chinati and Judd foundations, are exempt from paying taxes on multiple lots because of their 501(c)(3) nonprofit status. According to Presidio County tax records, Chinati paid $1,189 in taxes in February on four properties valued at a total of $85,490. Another 14 Chinati properties, and all the Judd Foundation’s 19 properties in the county, are exempt from taxes.”