马丁Lutsky

主要

推翻综合物业税评估的三个步骤

专家指导有效导航的过程

作者:玛格丽特·福斯特 LoopNet

在这个由两部分组成的系列中, LoopNet探索了商业地产(CRE)资产评估的基础知识,以及在COVID-19大流行期间,当租户放弃租约或未能续期时,商业地产业主如何上诉他们. 第一部分 重点介绍业主和评估人员面临的评估挑战,以及如何克服这些挑战. 第二部分, 下面, 概述综合物业评估上诉程序的三个典型阶段,并提供内部人士指引,以帮助业主有效地处理这一程序, 提高他们上诉成功的机会.

LoopNet采访了马丁·卢茨基, a principal at management consulting and CPA services firm 全球最好的网赌正规平台, who possesses decades of experience working in government and private industry, including 18 years with The Rouse 全球最好的网赌正规平台 as director of property tax. 他目前专注于大西洋中部各州的评估呼吁,但已经在美国40多个市场开展工作. 他认为,马里兰州的房产评估条件和流程与全国各地大体相似, 因此,本文中的示例都是从这种状态中提取的.

三个层次的上诉

Lutsky outlined the three levels of appeals common to Maryland counties and across the U.S. 他还强调了业主如何在每一阶段都取得成功,并最终在法庭上赢得上诉. 他讨论的三个层次是:

1. 主管或非正式评审.
2. 评估上诉委员会.
3. 税务法庭或一般法庭.

“The first [level] is an informal meeting to learn how the assessor arrived at the property value, 第二种是由公民委员会审查业主的案件,第三种是由法官进行听证,卢茨基说.

在接案子之前

在同意接一个案子之前, Lutsky conducts an initial assessment to determine if the appeal has merit.

机会评估. “The first thing I do is what I call an ‘opportunity review,’”Lutsky说. 在这一阶段,他收集有关主题物业的信息,并将其与市场趋势进行比较. “I look at the history of your income and operating expenses and see how that history flows.” If overall market trends have negatively impacted the property, 他收集的文档也支持这一点, 他将同意为这个案子辩护.

资产的运行历史. 了解资产的运营历史, 卢茨基通常会对之前连续三年的运营报表进行详细的审查,也会检查租金记录或入住率报告, 最近的租赁和续约, 资本支出或替代准备金, 最近的销售历史和次级市场趋势. “Our review of the 操作语句 is typically line-by-line, 确定趋势和异常,并将其与类似物业的百分比或美元基准进行比较. 所有这些都与市场或次市场趋势和可比销售进行比较,以确定该房产的比较情况,”Lutsky说.

1级:主管或非正式评审

Once he believes the case has merit, Lutsky works on filing a first-level review. “在我了解你的财产之后, 我联系了马里兰州评估和税务部门(SDAT)来提交一级审查. 我想知道评估者是如何评价你的价值的. The objective here is to identify and focus on the metrics where you disagree, 这可以帮助你证明你的观点,”Lutsky说. “Part of that has to do with determining if the assessor understands the nuances of the property, 它的位置或问题, 因为这些细微差别将建立和支持案例.”

独立估价和文件收集. 在这一阶段,Lutsky专注于两个关键任务. 第一个, 他开始对一处房产进行独立估值,并对其价值形成专业意见. 第二个, he concentrates on gathering information from the assessment department, 比如一张记录卡, 工作表, 作业报告, 等.这样他就可以把自己的分析和他们的分析进行比较. He may find that he agrees with their revenue assumptions, but not their operating expenses. At this point, “I need to go in there and discuss why my operating expenses are what they are.”

It is during this first-level review that the hard work of gathering documents is carried out. 业主应该提供有意义的文件,包括场地规划和租赁手册, 操作语句, 租金卷, recent lease abstracts and both prior and planned capitalized expenditures. 目的是描绘一幅真实的画面,既过去和未来的费用和收入有关的财产.

与评估员进行听证. A hearing with an assessor is typically scheduled four to six weeks after filing, 但在大流行期间,准备时间为两到三个月或更长,听证会通常通过电话举行. A session with a supervisor usually lasts 20 to 30 minutes and an agenda is normally followed. 第一个, 有一个关于财产细节的讨论, 包括身体状况(i.e., size, age, quality and design), the location, financial history and trends. 将这些因素与市场趋势(如入住率)进行比较, rental rates and upcoming lease expirations that could lead to increased vacancy. 然后讨论将集中在我们同意的地方,当然我们不同意评估人员的工作底稿,”Lutsky说.

例如, “let’s say they valued the property at $10 and I say $8. 在我提交第一级审查后,它们的价格是8美元.25. 我可能不会去追那最后的一块钱.25. 我会告诉业主,我们能够减少18%的评估价值,这是一个很好的数字.”

“Our target is always a ‘fair and reasonable’ valuation,”Lutsky说. 在流程的每个级别上实现这个目标, the assessors “must recognize that you’re being honest and forthright,”Lutsky说. “如果你提出太多没有价值的问题, your argument may become diluted and you start losing everything.”

一般, 60% to 70% of well-documented appeals can be resolved at the first level, said Lutsky.

第2级:评估上诉委员会

If the property owner disagrees with the outcome of the supervisor hearing, the appeal continues to the Property Tax Assessment Appeals Board (PTAAB). These boards, located in each county throughout Maryland, consist of county residents. “The best you can hope for is they have experience and knowledge in real estate. 我有时觉得这些板子, 因为他们是居民, 他们认为如果他们降低商业评估, 他们自己的税收可能会上升,”Lutsky说. 然而, for the most part he finds them to be fair when reviewing the data and information presented.

但卢茨基强调,举证责任在财产所有人身上,因为评估人被认为是正确的. “I have to really prove that he was totally wrong or that I’m at least 70% plus correct.“对税务顾问来说,在向当地董事会提出强有力的理由是至关重要的. “这样做, 他们需要对这些问题非常清楚,并把重点放在应该调整评估的两三个原因上. 提供事实, 包括支持, 记录下你的工作和压力,你正在寻找一个公平合理的结果,而不是空想,”Lutsky说.

上诉委员会的组成. Appeals boards vary in size; for example, 在马里兰州, 他们一般由三个成员组成, 与另一个, while in Virginia such boards could include up to nine members.

在这个层面上,Lutsky说,“可能会出现被主管拒绝但被上诉委员会推翻的上诉案件,因为主管工作太多或缺乏对问题物业类型的经验。. Outliers that supervisors might not be familiar with include a sale/leaseback (link) transaction, 制造厂vs .工业/仓库, 经济适用房和市场价社区, 一个码头, 餐馆或旅馆, 因为这是经营业务,而不是纯粹的房地产.”

上诉委员会的典型步骤. 在马里兰州, 在大多数州, 第一级和第二级的争论是关于估价的,第二级不需要法律顾问. 状态s like New Jersey and Pennsylvania are exceptions; legal counsel is required at the second level, 但争论仍集中在估值上.

The basic chronology with a review board differs slightly throughout the country. 一般, 在马里兰州, the taxpayer presents and the board asks questions; the assessor then presents and the board may ask questions for clarification; the taxpayer gets to rebut and close, 董事会可能会问更多的问题,或者关闭.

三级:税务法庭或一般法庭

If a property owner is not satisfied with the findings of the appeals board, they have a final chance to revise the assessed value in court. Lutsky explained that the type of court that hears the appeal differs from state to state. 在一些州, 上诉由普通法院审理, 和别人的, 比如马里兰和新泽西, 它在税务法庭受审. 在弗吉尼亚州等州,上诉由巡回法院受理. 卢茨基说,巡回法院面临的一个主要挑战是,“法官在听取我的上诉之前刚刚听了一起抢劫案……他可能不了解房地产方面的知识,无法理解我们所陈述的内容。.“在有税务法庭的地方, “你的法官明白你在说什么,“所以陈述案件更直截了当.

在税务法庭, judges often hold hearings related to tax matters beyond real estate, 检查个人财产,销售和税务问题. 因为他们专门研究税务评估问题, 他们往往能够比没有这一知识体系的法官更快地关注辩论的核心问题.

“我很幸运地在这个国家工作了很久,知道它是本地化的,我必须在出现之前学习和理解规则,”Lutsky说. “For instance, I cannot directly represent you in Pennsylvania. 我需要业主请律师, 我将直接与他们合作, 但他们[和他们的律师]将在法官面前出庭.”

但把这事交给律师可能会引起麻烦, because when they are speaking extemporaneously before a judge, 他们可能不像从头做起的顾问那样熟悉案例的细节,他们可能不会强调税务顾问认为应该强调的元素.

代表市政当局的专业人士. 演讲者将根据地点的不同而有所不同. 在马里兰州, 有州检察官和/或助理检察长代表SDAT在税务法庭出庭. 在其他州,他们依赖市或县的法律顾问. The formality differs not just by state but also by municipality or jurisdiction, 所以有很多变化.

双方均有律师代表,听证会成为典型的“法庭案件”,双方均派出专家, 证据和意见. The length of the hearing differs depending on the complexity of the case. A straightforward appeal about an office building might take one day, 而一个更复杂的情况, 比如一个涉及旅馆的案子, 可能需要几天的时间.

在法庭上赢得上诉. Lutsky said that if your argument is well presented and documented, the assessors may be more agreeable and that will carry forward to review boards and courts. He emphasized that clear documentation relating to the asset in question is powerful evidence. 例如, 提供营运费用的实际成本数字的业主可能会胜过使用标准比率的评估人员. 对于一个码头, 或者其他经营业务,比如餐馆, 酒店, 高尔夫球场, 养老院, 等., 您需要对经营实体进行估值,然后将该价值分配或分离到房地产的各个组成部分中, 个人财产及任何无形资产或企业价值.

卢茨基总结道:“为了一个成功的结果, property owners need to provide complete and accurate data to their consultant, 给这个过程留出时间, 对他们的期望要合理.”

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