Residential appeal representation includes:

• Review of the current assessment and prior assessment history;
• Review of the Assessor’s property description and available public records;
• Review of reported square footage, lot dimensions, classification, use, building characteristics, and other property information, based upon public records and reliable documents supplied by the client or another qualified source;
• Identification of apparent inconsistencies between the Assessor’s records and surveys, appraisals, inspection reports, floor plans, closing documents, or other reliable evidence provided for review;
• Evaluation of the property’s documented condition and fair-market value;
• Review of photographs, repair estimates, inspection reports, insurance records, appraisals, surveys, closing documents, and other relevant evidence;
• Identification and evaluation of genuinely comparable properties;
• Market and neighborhood comparison analysis;
• Consideration of whether the assessment improperly relies upon the property’s purchase price without fairly accounting for other valuation evidence;
• Evaluation of documented storm damage, deferred maintenance, vacancy, habitability, unfinished work, functional limitations, or other conditions affecting value;
• Rental and investment-property analysis when applicable;
• Development of a property-specific appeal strategy;
• Identification of the valuation supported by the available evidence;
• Preparation of a professional written assessment-appeal presentation;
• Organization and labeling of supporting exhibits;
• Completion and filing of the appropriate parish or Board of Review appeal;
• Submission of supporting documentation;
• Communications and negotiations with the Assessor’s Office;
• Preparation for the parish-level review or hearing;
• Representation at the parish-level hearing when a hearing is required;
• Review of the Board of Review determination;
• Advice concerning whether the result should be accepted or challenged further;
• Preparation and filing of a Louisiana Tax Commission appeal when further review is warranted;
• Supplementation and organization of the administrative record as legally permitted;
• Continued negotiations concerning the disputed valuation;
• Preparation for the Louisiana Tax Commission hearing; and
• Representation at the Louisiana Tax Commission hearing.

I do not personally inspect, survey, measure, appraise, or determine the physical dimensions of the property.

When independent measurements, a survey, an appraisal, an inspection, engineering analysis, or another professional opinion is necessary, the property owner is responsible for obtaining that service from an appropriately qualified professional. Those third-party costs are not included in my legal fee.

I review and use reliable information supplied by the client, the Assessor’s records, and qualified professionals to determine whether the recorded property information supports or undermines the assessment.

The percentage fee is based on the actual first-year property-tax savings produced by the reduction, as defined in the written engagement agreement.

No percentage fee is earned unless the appeal produces first-year property-tax savings.

Depending upon the property, commercial appeal representation may include:

• Review of the current assessment and available property records;
• Review of reported land area, building area, classification, use, and property characteristics, based upon public records and reliable information supplied by the client or another qualified source;
• Identification of apparent inconsistencies between the Assessor’s records and surveys, appraisals, inspection reports, plans, closing documents, or other reliable evidence;
• Review of land and improvement values;
• Evaluation of the property’s documented use and physical condition;
• Review of leases and rental information;
• Review of rent rolls;
• Review of vacancy and occupancy information;
• Review of operating income and expenses;
• Consideration of capitalization and income-producing capacity;
• Analysis of market rent and relevant market conditions;
• Review of comparable sales;
• Review of documented deferred maintenance, casualty damage, renovation status, functional limitations, and obsolescence;
• Review of insurance and property-maintenance information;
• Evaluation of whether the assessment relies too heavily upon a recent sale price;
• Review of appraisals, accounting information, engineering reports, inspection reports, or other professional evidence;
• Development of the commercial valuation challenge;
• Preparation of a property-specific written appeal presentation;
• Organization of financial, market, physical-condition, and valuation evidence;
• Completion and filing of the appropriate parish-level appeal;
• Communications and negotiations with the Assessor’s Office;
• Preparation for and representation during the Board of Review process;
• Review of the parish-level result;
• Preparation and filing of a Louisiana Tax Commission appeal when warranted;
• Additional negotiation and supplementation of the administrative record as legally permitted;
• Preparation for the Louisiana Tax Commission hearing; and
• Representation at the Louisiana Tax Commission hearing.

I do not personally inspect, survey, measure, appraise, calculate building dimensions, or independently verify the physical measurements of commercial property.

When measurements, a survey, appraisal, inspection, engineering analysis, accounting analysis, or another professional opinion is necessary, the client is responsible for obtaining that service from an appropriately qualified professional.

I may review and incorporate that professional’s findings into the legal and evidentiary presentation. Independent professional fees are not included in my legal fee.