When the Cost Approach Proves Unfair 

Feb 1, 2008, By Stewart Mandell, Esq.

Assessors typically value industrial and commercial properties using a cost approach that starts with land value, adds the cost of property improvements...

Big Boxes, Industrial Plants Unfairly Taxed 

Dec 1, 2007, By Michael B. Shapiro, Esq.

In many states, the war over property tax assessments based on value to the owner as opposed to market value has ended with a clear victory for market...

Fair Taxation Often Eludes Build-to-Suits 

Sep 1, 2007, By J. Kieran Jennings, Esq.

In a build-to-suit transaction, the value of the property to the user who had it built is greater than the value that property holds for the next user....

The High Cost of Bad Tax Forecasting 

Jul 1, 2007, By Mark S. Hutcheson, Esq.

Corporate accounting and tax departments often have difficulty producing reliable property-tax expense forecasts for budgeting purposes. Inaccurate forecasts can reduce corporate net incomes by millions of dollars....

Don't Get Boxed In By Excessive Taxes 

Mar 1, 2007, By Linda Terrill, Esq.

All too often assessors get away with over assessing big-box properties owned or occupied by national chains. ...

Hotel Owners Can Avoid Property Tax Surprises 

Jan 1, 2007, By Bernice Dowell

The feverish pace of hotel acquisitions over the past two years has driven sale prices to record levels. Assessors tend to use high sale prices as the basis for property tax calculations. ...

Avoid Pitfalls of the Cost Approach 

Dec 1, 2006, By Jim Popp, Esq.

The valuation of manufacturing plants for property tax purposes presents a challenge for both owners and property tax officials. ...

Aging Industrial Plants Worthy of a Tax Discount 

Sep 1, 2006, By John Garippa Esq.

Many automobile assembly plants have been closed and sold for a far different use than vehicle assembly. This phenomenon provides owners of all types of industrial property with lessons on how to protect themselves from unfair property taxation...

Hurricane Aftermath 

Jul 1, 2006, By Christopher J. Dicharry, Esq.

When Hurricanes Katrina and Rita struck in August and September of 2005 long after the Jan. 1 assessment date for setting values for Louisiana property...

New Rules on Intangibles 

May 1, 2006, By Kenneth J. Rogers, CRE

Many state statutes recognize that a recent sale represents the best evidence of market value for real estate tax assessment purposes. Given the record...

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