The property tax code exempts intangible property from taxation.  However, most property tax consultants don’t know how to separate intangible business value from a hotel.  There are many factors that need to be considered such as imputed rental rates, returns…

In some states, taxpayers have the right to have their property assessed at a fair level when compared to similar properties. An equity, or equal and uniform, case is used to handle this type of appeal.  Because a hotel’s value…

In order to determine whether a value is reliable, it is important to use more than one valuation approach. Useful methods for hotel property tax cases are the parsing income method, the cost approach, and deal pricing analysis.