作者:克里斯·K. O 'Neall

Most property managers and owners can state their property’s most productive use and reel off a list of potential uses as well. 但并不是所有人都知道他们的财产的具体使用限制, and fewer still realize how those limitations affect the property’s value for tax assessment purposes.

政府的限制

地方分区法规定了最常见的使用限制, 它们对财产使用和潜在价值的影响是众所周知的. 一个被划为零售中心的物业, 例如, will generally have a higher market value than a property that is limited to uses such as auto repair or animal kenneling. 市场价值通常用于设定税收评估值, so a use restriction that increases or reduces market value will also increase or reduce a property’s tax assessment value.

Less common restrictions that can impair a property’s value include covenants or agreements entered into with a municipality. 是否为未来发展停车场结构, 消防部门进出通道, 或者达到开放空间的标准, these covenants typically limit the owner’s ability to fully develop the property and thereby reduce its market value.

类似的, historical designations by local government generally reduce a property’s market value because they limit the owner’s ability to configure the property to produce maximum rental income.

Even fire-suppression requirements reduced market value for one commercial property. 这座多栋建筑的校园是为一家科技公司而建的, 所有的灭火装置都在一栋楼里. 当科技公司搬出去的时候, 监管s enforced by the local fire department prohibited the new owner from leasing or 销售 individual buildings because all but one of the structures lacked onsite control of the existing sprinkler system, 他们在另一栋楼里.

半私用的限制

The complexities of government-imposed restrictions pale in comparison to semiprivate restrictions that are often created during a property’s development. 考虑使用CC的约定、条件和限制&当物业被细分作发展用途时征收的印花税.

CC&Rs通常不被归类为“政府强加的”,” as they are based on an agreement between the developer and property owners within a development. 然而，这些契约确实限制了财产的使用方式.

同时抄送&规划中的住宅开发项目通常由Rs管理, they also regulate property usage in some industrial parks and retail centers. 由于CC&它们缺乏政府强制分区法的统一性, 从理论上讲，这将同样适用于竞争的商业地产, CC中的限制&Rs usually impact property market values negatively by limiting potential uses.

Another complex area involves easements between adjacent property owners or among multiple owners within a larger development. 像CC&地役权限制了财产的使用，并可能降低市场价值.

私人的限制

最常见的私人使用限制是契据限制, 是什么阻止物业的买家将物业用于某些目的. The treatment of deed restrictions and other limitations imposed by property owners varies by state.

在一些州, 比如加州, 财产税评估员必须忽略私人使用限制, while in other states such restrictions are taken into consideration when assessing properties.

Deed restrictions and other privately imposed usage limitations can significantly affect real estate value. A property restricted to residential use where neighboring properties are allowed retail or industrial uses will have a lower market value. 然而, if the local tax assessor is prohibited from considering such private restrictions, the property’s assessed value may be much higher than the market would otherwise indicate.

以州、地方法律为准

很明显, use restrictions—whether government-imposed or privately imposed—will usually affect a property’s market value. 但从财产税的角度来看, an assessor may or may not consider use restrictions in determining taxable value.

Whether and how an assessor considers use restrictions in an assessment usually depends on state and local tax laws. 在加州, 财产税条例, 法院判决, and guidance documents issued by the State Board of Equalization assist property owners in understanding how use restrictions may or may not affect their property’s taxable value.

在某些情况下, 然而, the treatment of use restrictions is based on local tax assessment policies that are not set forth in any particular statute, 监管, 或者法院判决. Tax or legal advisers who interact regularly with local tax assessors can be invaluable resources in those jurisdictions.

使用限制在房产税评估中发挥着重要作用. Knowing a property’s use restrictions and how those restrictions affect value is crucial to obtaining a fair property tax assessment. 掌握了它们特定使用限制的信息, savvy property managers and owners will find out how the local assessor uses those restrictions to determine taxable value. 在大多数情况下, that will involve collaborating with a professional experienced in handling local property 税.

短剑K. O 'Neall is a shareholder with the law firm of Greenberg Traurig LLP in Irvine, CA. 该公司是美国财产税顾问公司的加州成员, 全国财产税律师协会. 本文首次发表于2019年9月号 德州2021十大正规彩票app业务 杂志，法国媒体公司的出版物.，并已获许可转载.