Guide to Property Tax Valuation

Robert F. Reilly and Robert P. Schweihs

Guide to Property TaxValuation
Guide to Property TaxValuation

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The Guide to Property Tax Valuation presents practical advice to solve specific ad valorem tax valuation problems. This book explores (and, when possible, resolves) the practical ad valorem tax issues facing corporate taxpayers, valuation analysts, state and local tax lawyers, and state and local tax administrators. This book summarizes the consensus of the current thinking of ad valorem tax valuation practitioners.

What some professional experts are saying about this book:

“This book is the most authoritative text dedicated to property tax valuation principles that I have ever reviewed in my 30 plus years of property tax practice. It is a comprehensive analysis addressing valuation issues important to attorneys, appraisers and property tax professionals. Every property tax practitioner’s reference library should have a copy."

Edward Kliewer III
Fulbright & Jaworski L.L.P.

“. . . a valuable resource for a wide variety of readers. I predict this book will be an important reference book for experienced valuation professionals, a useful tool for learning valuation principles for readers new to the profession, and a good source of appraisal authority for lawyers, accountants, business tax representatives and government taxing authorities who work in the property tax field. It is written in a clear and well- organized manner, with examples, illustrations and checklists that make a complex subject more understandable.”

Richard G. Smith
Hawley Troxell Ennis & Hawley

“The Guide to Property Tax Valuation fills a current void within the literary property tax arena. This comprehensive text brings clarity to many of the important property tax issues facing executives today.”

Thomas W. Randle, CMI
Director, North Central Region Practice Leader
Thomson Reuters, Thomson Property Tax Services

Table of Contents

Section I – Property Tax Valuation Issues
1. Introduction to Property Tax Valuation Services
2. Introduction to the Unit Valuation of Operating Assets

Section II – Real Estate and Personal Property Appraisal Issues
3. Tangible Personal Property Appraisal Issues
4. Tangible Personal Property Remaining Useful Life Analysis
5. Real Estate Appraisal Issues
6. Income Approach Issues Related to Real Estate Appraisal

Section III – Unit Valuation Issues
7. Unit Valuation of Taxpayer Operating Assets
8. Unit Valuation Discount and Premium Adjustments

Section IV – Income Approach Valuation Issues
9. CAPM and Capitalization Rate Issues
10. Company-Specific Risk Premiums in the Cost of Capital

Section V – Sales Comparison Approach Valuation Issues
11. Stock and Debt Valuation Method Issues
12. Issues with the Direct Use of Capital Market Pricing Data

Section VI – Cost Approach Valuation Issues
13. Functional Obsolescence
14. External Obsolescence
15. Identifying Economic Obsolescence
16. Measuring Economic Obsolescence

Section VII – Unit Valuations and Intangible Assets
17. Extracting Intangible Assets from the Unit Valuation
18. Intangible Asset RUL Analysis

Section VIII – Valuation of Individual Intangible Assets
19. Customer Relationships
20. Patents and Proprietary Technology
21. Trademarks and Trade Names
22. Computer Software
23. Copyrights
24. Trained and Assembled Workforce
25. Contract Rights
26. Intellectual Property and the Relief from Royalty Method

Section IX – Valuation Reporting
27. Property Tax Reporting Guidelines
28. Elements of the Appraisal Report
29. Real Estate Appraisal Reports
30. Personal Property Appraisal Reports
31. Intangible Asset Valuation Reports
32. Valuation Expert Testimony

Section X – Bibliography
33. Property Tax Bibliography

The price of this book is $59.95 (US), plus shipping. You may order the book by contacting Charlene Blalock at, or 503-243-7509 .