•  
  •  
 

Journal of Property Tax Assessment & Administration

Abstract

This IAAO position paper provides guidance for the valuation of big-box retail properties. Over the last several years, issues involving these properties and theories about how to value them, such as the dark store theory, have resulted in great debate within both the appraisal and legal communities. Even though this paper concentrates on arriving at the market value of the fee simple interest of these properties, it provides guidance regardless of the specific law of a jurisdiction.

First Page

47

Last Page

67

Keywords

Valuation of commercial property

Notes

This position paper was completed through the dedicated efforts of the Special Committee on Big-Box Valuation comprising the following: Paul Welcome, Stephen I. Baker, Tom Hamilton, Mark T. Kenney, Peter Korpacz, Will Shepherd, Irene E. Sokoloff, and Margie Cusack.

Download

Share

COinS