Take a Fresh Look: Understand Highest and Best Use Before Filing a Tax Appeal

Take a Fresh Look: Understand Highest and Best Use Before Filing a Tax Appeal


September 2008

Before deciding to challenge the value of your property in U.S. real estate tax appeal proceedings, spend a few moments considering its highest and best use as of the relevant date of value. Highest and best use is not an arid expression of appraisal jargon; it is a critical point of analysis for the property owner, in concert with his expert advisors and counsel, before putting his property into play.

Keywords: highest and best use, HBU, tax appeal

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