Prior to initiating an ad valorem property tax appeal, corporate taxpayers generally undertake a cost-benefit analysis. In estimating costs, the tax manager will base appraisal expenses on producing a report capable of prevailing. The article examines some appraisal aspects the manager will consider prior to going forward with the appeal.

Corporate taxpayers with facilities across the country are commonly taxed on the same categories of tangible assets at several locations. The solution offered in this article is a single market-derived mass-appraisal valuation report that credibly renders the value for all ages of an equipment category in all locations and is suitable for submission to a taxing authority on appeal.