• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文学位 >Property tax appraisal for green buildings: ENERGY STAR certification in Texas.
【24h】

Property tax appraisal for green buildings: ENERGY STAR certification in Texas.

机译：绿色建筑的财产税评估：得克萨斯州的ENERGY STAR认证。

获取原文
获取原文并翻译 | 示例
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

This study investigates whether tax appraised values of commercial office buildings in major Texas cities are influenced by ENERGY STAR (ES) rating. Per square foot (PSF) tax appraised value of property improvements and certification ratings are used to determine whether higher levels ES rating (a numerical grade from 75 to 100) increase tax appraised values in the five most populated Texas cities---Austin, Dallas, Fort Worth, Houston, and San Antonio.;Quantitative data on ES buildings in each selected city is obtained through the EPA and county tax assessor online resources. Data on 723 ES properties is collected and cleaned for the purpose of selecting properties that have accurate land areas, gross square footages, net square footages, land market values and improvement values. A total 370 ES office buildings with average improved tax appraised values of ;Linear regressions are utilized to determine whether ES ratings effect tax appraised values of property improvements of 76 commercial office buildings built since 1995. A model that utilizes Year Built and city variables suggests that for every one-unit increase in ES rating, improved property value increases by ;The research results allow conclusions about the extent to which ES certification is reflected in commercial real estate tax appraised values in Texas. This body of green building appraisal research provides taxing authorities with a more comprehensive understanding of how green building certification influences property values. This study is intended to serve as a foundational document to aid in the development of a best practice methodology for tax professionals to accurately appraise the market value of ES properties prior to comparable market transactions.
机译：这项研究调查了德克萨斯州主要城市的商业办公楼的税收评估值是否受到能源之星（ES）评级的影响。物业改善和认证等级的每平方英尺（PSF）税收评估值用于确定较高水平的ES评估（数字等级从75到100）是否会增加德克萨斯州五个人口最多的城市-达拉斯奥斯汀的税收评估值，沃思堡，休斯敦和圣安东尼奥市；通过EPA和县税务评估员在线资源获得每个选定城市ES建筑的定量数据。收集和清理有关723 ES物业的数据，以选择具有准确土地面积，总平方英尺，净平方英尺，土地市场价值和改善价值的物业。共有370座ES办公楼，其平均税前评估价值为；线性回归用于确定ES等级是否影响自1995年以来建造的76座商业办公楼的财产评估的赋税评估值。利用“建成年份”和城市变量的模型表明： ES评级每提高1个单位，房地产价值就会提高；研究结果可以得出关于ES认证在德克萨斯州商业房地产税评估值中反映的程度的结论。此绿色建筑评估研究机构为税务机关提供了有关绿色建筑认证如何影响物业价值的更全面的了解。本研究旨在作为基础文件，以帮助开发最佳实践方法，使税务专业人员可以在可比市场交易之前准确评估ES物业的市场价值。

著录项

  • 作者

    Hogan, Kevin G.;

  • 作者单位

    The University of Texas at Arlington.;

  • 授予单位 The University of Texas at Arlington.;
  • 学科 Sociology Public and Social Welfare.;Economics Finance.;Statistics.
  • 学位 Ph.D.
  • 年度 2014
  • 页码 163 p.
  • 总页数 163
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号