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From The LEADER.
Although the shift to working from home (WFH) was intended to be a temporary response to COVID-19, many employees and employers have embraced the concept as a more permanent arrangement. The silent economic fallout is that office property values have fallen; however, there are little sales and lease data reflecting the shadow vacancy the trend has created. Thus, at a time when taxpayers desperately need tax relief, the modest market data available to support a tax-assessment reduction can be misleading and must be handled with care.
While a property assessment today presents a variety of issues, the two most prevalent are that an assessment’s valuation date may pre-date COVID-19; and that it is difficult in a rapidly changing market to prove an assessment reduction is warranted. The latter is the only issue of the two that can be addressed without legislation.
Keywords: The LEADER, Taxes, COVID-19, Siegel Jennings, Co., L.P.A., J. Kieran Jennings
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