SMART consultants will work with you to carefully assess where you are and where you want or need to be with your tax issues. From identifying and targeting properties for review and highlighting upcoming re-assessment locations to forecasting fiscal year real estate tax liabilities, SMART has the breadth and depth of experience to address all of your Real Estate Tax requirements. Our Real Estate Tax Professionals:

• Take the time to thoroughly understand your business
• Extensively research market data and jurisdiction assessment records
• Perform on-site inspections of your properties Develop arguments for valuation reductions and determine the appropriate valuation methods for appealing the assessments including:
  - The Cost Approach
  - The Comparable Sales Approach
  - The Income Capitalization Approach
• Challenge assessments through negotiations with tax assessing authorities on your behalf.
• File necessary appeal documentation with the appropriate authorities.
• Make formal presentations at any local and/or state level hearings.