Property Tax Resources

41 minutes reading time (8196 words)

Oregon Property Tax Updates


Government Restrictions on Property Impact Real Market Value

Often overlooked by the assessor is the impact of conditions of approval for a development that impact the use of the property. A developer that is required to set aside a portion of its property for non-development uses is not utilizing the property to the highest and best use of the current zoning, and should not be paying full taxes or in some instances any taxes on that property. An example is a developer required to put aside several parcels of property for park use as a condition of a multi-family planned development. These parcels cannot be used for commercial use because of the government restriction on the property's use and the value to the owner is zero. Similarly, a city or county that places a conservation easement over a portion of property is placing a government restriction on that property that must be taken into account when considering the real market value of the property. The impacts of these restrictions need to be pointed out to the assessor who may not be aware of the government restriction and instead place a real market value per square foot over the property without any adjustments.

Cynthia M. Fraser
cfrasThis email address is being protected from spambots. You need JavaScript enabled to view it.
Garvey Schubert Barer,

American Property Tax Counsel (APTC)

Oklahoma Property Tax Updates
Pennsylvania Property Tax Updates

American Property Tax Counsel

Recent Published Property Tax Articles

Big Property Tax Savings Are Available

Millions of property tax dollars can be saved by understanding seven issues before buying real estate.

We asked property tax lawyers around the country for tax advice they wish their clients would request before an acquisition to avoid excessive taxation. Their responses, like tax laws, vary by state:

Ask Early. Transaction...

Read more

Use Restrictions Can Actually Lower A Tax Bill

​Savvy commercial owners are employing use restrictions as a means to reduce taxable property values.

Most property managers and owners can easily speak about their property's most productive use, in addition to speculating on a list of potential uses. Not all of them, however, are as keenly aware of their property's...

Read more

Nothing New About The Old ‘Dark Store Theory’

Statutory law continues to require that assessors value only the real estate, not the success or lack thereof, by the owner of the real estate.

Assessors and their minions frequently take the position that an occupied store is more valuable than an unoccupied store, a conclusion commonly referred to as the...

Read more

Member Spotlight


Forgot your password? / Forgot your username?