Documentos de trabalho
PDF | Free | 57 pages
Download PDF

Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes

Richard Almy

Abril 2006, inglês

The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential solutions for consideration by the profession. The prices of recently sold prominent office buildings often are greater than their appraised values, leading to fears that commercial properties generally are undervalued relative to residential properties. Evidence of trends in residential and commercial property prices is examined. The practices used to value office properties in five selected assessment jurisdictions are examined in detail, and they are evaluated relative to applicable professional standards.


Estimativa, Governo Local, Tributação Imobiliária, Reforma fiscal, Tributação, Valoração