Property Tax Alert–California

February 2005

A property tax taxpayer failed to establish that an assessor neglected to make mandatory adjustments to the comparable sales approach used in assessing the taxpayer's buildings and parking garage. In addition, the taxpayer was unsuccessful in arguing that the assessor failed to: (1) use sales proximate in time to the lien date; (2) make adequate adjustments for differences in the physical attributes, location, income and amenities of the properties; and (3) provide a sufficient number of verified sales comparables.

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