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Tax Appraisals Must Include Sales Comparison Method When Data Is Available

机译：有数据时，税收评估必须包括销售比较方法

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摘要

The Appellate Court of Illinois ruled that the property tax appraisal of a mixed-use commercial building should have included the sales comparison method of valuation as sufficient sales data was available. Omni Chicago Hotel (Omni) owns a 17,550 square-foot parcel of land on Michigan Avenue in Chicago improved with a 40-story building with office space, retail space, and hotel space. The county assessor issued an assessment indicating a market value of $48,296,794 for the property. Omni challenged the assessment with the county board of review (BOR), which refused to reduce the assessment. Omni then appealed to the property tax appeal board (PTAB), submitting its own appraisal of $45,250,000. Omni's appraiser testified that he used only the income approach to valuation in his appraisal; he found that the cost and market comparison approaches were inappropriate because of the building's unique character and the lack of comparable sales within the area.
机译：伊利诺伊州上诉法院裁定，由于有足够的销售数据，对混合用途商业建筑的物业税评估应包括销售比较评估方法。奥姆尼芝加哥酒店（Omni）在芝加哥的密歇根大道上拥有一块17,550平方英尺的土地，并经过了40层建筑的改进，其中包括办公空间，零售空间和酒店空间。县评估员发布了一份评估，指出该财产的市场价值为48,296,794美元。 Omni向县审查委员会（BOR）质疑评估，该委员会拒绝缩减评估。然后，Omni向财产税上诉委员会（PTAB）提出上诉，提交了自己的估价45,250,000美元。 Omni的评估师作证说，他在评估中仅使用收入法进行估值；他发现，由于建筑物的独特性以及该地区缺乏可比的销售，成本和市场比较方法是不合适的。

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    《The Appraisal Journal》 |2009年第1期|p.1|共1页
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