San Francisco Condo Assessments Did Not Move Together
Most matched San Francisco condo parcels rose about 2% on the 2025 roll, but assessment decreases were notably more common in several large condo neighborhoods.
Georgia
Savannah Freeport Exemption: The Annual Inventory Filing Commercial Owners Need in Chatham County
Savannah manufacturers, distributors, and fulfillment centers may qualify for a Freeport inventory exemption, but Chatham County requires a new application every year.
Georgia
Atlanta Commercial Property Tax Appeals in Fulton County: Choose the Forum Before You File
Atlanta commercial owners appealing a Fulton County assessment must choose a Board of Equalization, hearing officer, or arbitration path at filing. Here is how to match the forum to the dispute.
Florida property tax
Florida Commercial Property Tax: Market Rent Matters More Than Your Lease
For income-producing property in Florida, the rent in your lease is not automatically the rent that supports ad valorem value. Learn how market rent, net operating income, expenses, and capitalization rates fit together in a commercial assessment review.
Georgia
Georgia Commercial Property Tax: Why Your Tax Bill Can Rise Even When the Assessment Does Not
A Georgia commercial property tax bill reflects more than the county assessor’s value. Learn how fair market value, the 40% assessment ratio, millage rates, rollbacks, and local taxing authorities fit together before you budget or appeal.
Georgia
Georgia Commercial Property Tax: The January 1 Snapshot That Controls Your Business Personal Property Return
Georgia business personal property tax starts with a January 1 inventory snapshot. Learn what to return, where to file, how county corrections and the 10% unreturned-property penalty work, and what evidence to preserve.
Florida property tax
Florida Commercial Property Tax: The 10% Cap Is a Ceiling on Increases, Not a Valuation Method
Florida's 10% assessment limitation can slow annual increases on qualifying commercial real property, but it does not replace just-value review or survive every ownership change.
Georgia property tax
Georgia Commercial Property Tax: Your Sale Price Is Evidence, Not an Automatic Assessment Cap
Georgia changed how a recent arm’s-length sale fits into the next property-tax assessment. What commercial owners should know about fair market value, income data, comparable sales, and the 45-day appeal window.
California
California Commercial Property Tax: Construction in Progress Is Not a Permanent Base-Year Value
A commercial project can be assessed before completion, then reappraised when it becomes available for use. How California construction-in-progress rules affect the roll, the completion date, and the evidence owners should preserve.
Florida
Florida Commercial Property Tax: Inventory Is Exempt, but Your Leasing Fleet May Not Be
Florida excludes inventory held for sale from ad valorem taxation, but equipment, furniture, and fixtures held for lease can become taxable tangible personal property. Here is how commercial owners should classify and report mixed inventories.
California
California Commercial Property Tax: An Ownership-Interest Transfer Can Reassess the Real Estate
A sale of LLC or partnership interests may change the property-tax status of California commercial real estate. Here is how change in control, original co-owners, BOE-100-B reporting, and county reassessment fit together.
Florida property tax
Florida Commercial Property Tax Appeals in 2026: The Evidence Exchange Changed
Florida's 2025 law changed how commercial property owners exchange evidence with the property appraiser before a Value Adjustment Board hearing. Here is what to prepare, when to send it, and what the new rule does not change.
California
California Commercial Property Tax: Do Not Wait for the Annual Appeal Window
A change in ownership, completed construction, or a missed filing can create a supplemental or escape assessment with its own review clock. Here is how California commercial property owners can separate the event, the notice, and the appeal.
Florida
Florida's $25,000 TPP Exemption Is Not Automatic: The Return Still Matters
Florida commercial property owners often hear that up to $25,000 of tangible personal property is exempt. The important detail is procedural: the exemption is tied to the return, the January 1 assessment date, and county-specific filing instructions.
California
Santa Clara Now Charges to File an Appeal, and Its Deadline Is September 15, Not November 30
Santa Clara County began charging nonrefundable assessment appeal processing fees on June 1, 2026, and its filing window closes on September 15 rather than the November 30 date most of California uses. Two reasons a Bay Area filing plan built on general advice fails here.
California
San Diego Assesses 54,454 Business Property Accounts. Most Owners Never Appeal One.
Beyond a million taxable parcels, San Diego County carries tens of thousands of business personal property accounts, plus boats and aircraft. The unsecured roll runs on its own logic and is routinely left unexamined.
California
San Bernardino Runs Three Different Appeal Clocks. Only One of Them Ends in November.
Regular assessments, supplemental and escape assessments, and calamity assessments each have their own San Bernardino deadline. Owners who know only the November 30 date miss the two that arrive without warning.
California
In Sacramento, the Supplemental Appeal Clock Starts With the Tax Bill, Not the Notice
Sacramento County times supplemental, roll correction and escape assessment appeals from the mailing of the tax bill rather than from the assessment notice. A small difference from neighbouring counties that decides whether a filing is timely.
California
Inland Empire Industrial Rents Are Well Below Their Peak. Riverside Assessments Should Follow.
Vacancy rose, absorption went negative, and asking rents in the Inland Empire industrial market sit far below the 2023 high. That is the textbook fact pattern for a Proposition 8 decline-in-value appeal, and Riverside's window closes November 30, 2026.
Florida
Polk County Sits Between Two Metros, and Its Warehouses Get Valued Like Both
Polk's industrial base grew on the I-4 corridor between Tampa and Orlando. When an assessment model borrows comparables from either metro, a Polk building can end up carrying a value its own submarket does not support.
Florida
Pinellas County Publishes Its Dates. The Harder Question Is What Coastal Risk Did to Value.
Pinellas mailed 2026 TRIM notices on August 17 with a September 11 petition deadline. On a peninsula where flood zone, elevation and insurance drive what a buyer will pay, those factors belong in the assessment file.
Florida
Pasco County's Deadline Has a Clock On It: 5:00 p.m. on the 25th Day
Pasco states the rule rather than a 2026 date, and its rule carries a time of day and two filing offices. Small procedural details that decide whether a timely-intended petition is actually timely.
Florida
Palm Beach County's Countywide Value Estimate Moved Twice. Yours Is Still a Separate Question.
Palm Beach's preliminary 2026 roll reported countywide taxable value up 7.35 percent, and a later round of estimates put growth nearer 5.7 percent. If the countywide number is not settled, it was never evidence about your parcel. What to check before September 14, 2026.
Florida
Orange County, Florida: Assessing a Hotel Is an Income Problem, Not a Real Estate One
Orlando's assessment base leans on hospitality, and hotel values turn on operating performance rather than square footage. What the income approach means for an Orange County petition before September 18, 2026.
California
There Are Two Orange Counties, and Their Appeal Deadlines Are Ten Weeks Apart
Orange County, California files through November 30 under Proposition 8. Orange County, Florida files by September 18 under a 25-day TRIM rule. Owners who hold in both, or who search for one and find the other, routinely calendar the wrong one.
Florida
Miami-Dade's Condo Correction Has Not Reached the Assessment Roll Yet
Maintenance costs, milestone inspections and insurance have moved Miami-Dade condo and commercial values faster than the assessment roll has followed. What that gap means before the September 18, 2026 VAB deadline.
California
LA County's Roll Hit $2.272 Trillion While Downtown Office Lost Value. Both Are True.
The Los Angeles County Assessor reported 4.42 percent roll growth for 2026 and, in the same breath, significant declines in the downtown office market. A record roll and an over-assessed building are not contradictory.
Florida
Lee County Has Not Published Its 2026 Appeal Dates. Do Not Calendar From the 2025 Page.
The Lee County Clerk's page still showed the 2025 Value Adjustment Board cycle at our last check, and a September 12, 2026 deadline now circulating on third-party sites is last year's date republished. What actually governs instead.
Florida
Hillsborough County Publishes the Rule, Not the Date. Read Your Own Notice.
Hillsborough's Value Adjustment Board states the 25-day rule rather than a fixed 2026 calendar date, and TRIM notices began mailing August 13, 2026. Why the date on your notice is the only one that counts in Tampa.
Georgia property tax
Georgia's New Business Personal Property Appeal Option: What Commercial Owners Should Check in 2026
Georgia's Act 464 adds hearing-officer review for qualifying business personal property appeals. Here is how the new option fits into the 45-day filing process and what owners should prepare.
California
Fresno County's Roll Hit a Record $129 Billion. Agricultural Land Is Assessed on Different Rules.
Fresno's 2026 assessment roll reached $129.01 billion, up 4.63 percent. For agricultural property, the assessment question is not simply market value, and the appeal that fits depends on which valuation standard applies.
Florida
Duval County Closes First: September 8, 2026, and the VAB Is Run by the City
Duval has the earliest published Value Adjustment Board deadline among Florida's large counties, and its board is administered through Jacksonville's consolidated government. Two reasons a portfolio calendar built on other counties will file late here.
California
Contra Costa Added $10 Billion in Value and Barely Any New Parcels. That Lands on Existing Owners.
The 2026-27 Contra Costa roll grew 3.48 percent to nearly $300.8 billion while the parcel count rose by 1,169 out of 383,191. Growth that does not come from new property comes from revaluing the property already there.
Florida
In Broward County, the Mailing Date Is the Deadline (and It Is Not Published in Advance)
Broward publishes the rule rather than a firm calendar date until TRIM notices go out in mid-August. Why the date printed on your own notice is the only one that governs, and what that means for the September 18, 2026 petition window.
California
Alameda's Deadline Is September 15, and Your Evidence Expired in March
Alameda closes its regular appeal window on September 15 rather than November 30. The tighter constraint is evidentiary: a California board cannot consider a comparable sale more than 90 days after the valuation date.
Property Tax
Market Value vs. Assessed Value: What Property Owners Need to Know
The value on your tax bill is not the price your property would sell for. How counties get from market value to assessed value in California, Georgia, and Florida, and why the difference matters for appeals.
California
Prop 8 vs. Prop 13: Why California Commercial Assessments Can Be Appealed Every Year
Proposition 13 caps how fast your California assessment can rise. Proposition 8 requires the county to lower it when market value falls. How the two interact, and why decline-in-value review is an annual question for commercial owners.
Florida
TRIM Notice Explained: What Florida Property Owners Should Do When It Arrives
Florida's Truth in Millage notice arrives each August and starts a short clock. What the TRIM notice shows, what the 25-day petition deadline means, and how to read the values on it.
Georgia
Georgia's 299(c) Freeze and HB 581: What Changed for Property Owners
Two Georgia rules worth knowing: the three-year value freeze that follows a completed appeal under O.C.G.A. 48-5-299(c), and the floating homestead exemption from House Bill 581. What each one does and does not do.
Commercial
What Counts as Evidence in a Commercial Property Tax Appeal
Appeal boards want proof, not opinions. The evidence categories that carry weight in commercial assessment appeals: the county's own record, income and expenses, comparable assessments and sales, and condition.
Assessments
Reading Your Assessment Notice: A Line-by-Line Guide for CA, GA, and FL
Assessment notices bury the number that matters under the ones that don't. Which line to check on a California, Georgia, or Florida notice, what starts your appeal clock, and what to do in the first week.