Office Buildings, Shopping Centers and Big Box Retail
Leased fee, fee simple, dark store, and the abstraction of business elements are the topics of the moment. Bringing the appropriate geography and product in sync with the applicable theoretical framework is essential for these cases.
Apartments/Condominium Complexes/Residential Subdivisions
The rules in a tax appeal environment differ than condemnation or any other type of litigation related valuation. Both statute and precedent make the application of traditional appraisal methods inconsistent across taxing authorities within states and across state boundaries. The melding of appraisal theory and local law is where CSA can benefit both taxing authorities and property owners.
Billboard valuation for tax assessment purposes is a complicated endeavor. Is the billboard personal property? Is the structure a fixture? How is the land component evaluated? How much of billboard related income and ground rent is business related income and not taxable for ad valorem purposes. Each jurisdiction and court rulings address these topics in its own way.