Journal of Property Tax Assessment & Administration
Abstract
This article explains the mechanics of the continuing care retirement community (CCRC) operating model and seeks to demonstrate how the property rights are divided essentially between residents and the community owner.
First Page
21
Last Page
36
Keywords
Retirement communities - valuation
Recommended Citation
Tellatin, J. K., Kosich, M. J., & Tracy, M. (2016). The appraisal of continuing care retirement communities with entry fees for property tax assessment purposes. Journal of Property Tax Assessment & Administration, 13(1), 21-36. Retrieved from https://researchexchange.iaao.org/jptaa/vol13/iss1/2