Real Estate news is focused on an impending Real Estate Recession. But when you visit the new Boom Towns you have to ask, “What Real Estate Recession?” Today, new Boom Towns boast the biggest influx of people, the most work opportunities, and the hottest business growth happening. Austin, Texas, also known as the “Live Music Capital.” leads the list welcoming, in its laid-back way,150 people per day. The ULI Spring Meeting will soon bring us to Nashville, Tennessee welcoming 100 people per day to their country music mecca. Technology companies abound in these new Boom Towns, but so do Real Estate developments. Signs for new office, hospitality, multi-family, healthcare, and retail developments are everywhere. The developers, accustomed to a longer ROI, may simply be more Recession-Resistant. Taxation is also a whole different animal. The original Boomers approaching retirement may be adding to the ground swell attracted by lower taxation. Nothing is Recession-Proof, but Recession-Resistant may be the future.