Journal of Property Tax Assessment & Administration


Commercial property, compared to residential property, tends to be more varied with less frequent sales for use in comparison. These realities make commercial property harder to appraise and the appraisals more likely to vary from market value. In addition, owners of commercial property may be more motivated and better situated to succeed in valuation appeals than residential property owners. These issues were the basis of a survey in late 2012 of 134 commercial real property appraisers at five county appraisal districts (CADs) in Texas. The counties of Harris, Bexar, Dallas, Travis, and Tarrant were selected for study because they are home to the largest cities in Texas: Houston, San Antonio, Dallas, Austin, and Fort Worth, respectively.

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Valuation of commercial property