Transportation Property Tax Protest Services

BTA offers property tax expertise in:

  • Truck Terminal
  • Truck Stop
  • Maritime Terminal

Process for Transportation Owners

These facilities function as transportation hubs used in the process of moving goods and inventory by land or water from the point of origin to the wholesaler or end user.

The Truck Terminal and Marine Terminal are points of receipt, transfer and dispatching of goods along the supply chain. These terminals can also provide storage for these goods.

A Truck Stop is a property that includes a service station and restaurant for trucks, tractors, and trailers along the supply chain route.

The appraisal district values the land and structures of this type of property as real property.

The appraisal district will also value any inventory; computers, fixtures & furniture; machinery & equipment not fixed to the building; and vehicles as Business Personal Property (BPP). BPP is any property you own that is used for business purposes that is not your real property.

For appraisal purposes, a county appraisal district (CAD) typically subdivides Transportation properties into the categories shown above based on their highest and best use. A CAD will derive two different values when appraising real estate property: Market Value and Equity Value.

The most common strategy used by the CAD to determine Market Value for Transportation real estate is the Cost Approach including any evidence of new construction or remodeling. Cost Approach can also be supported by the Sales Approach where market data and comparable sales in the area point to a lower value.

The Equity Value, also known as Uniform and Equal, is based on the CAD’s valuation of Comparable Properties and can also be used to fight for a lower value.

When appraising business personal property (BPP) as described above, the appraisal district uses one or a combination of one of the following methodologies: Year of Acquisition, Book Value to Market Value Conversion, Net Book Value and New Age Mix, plus the use of standardized depreciation tables to determine the property tax value of a BPP account.

Bettencourt Tax Advisors, LLC has an experienced industrial team which can provide property tax services on complex industrial properties. These types of properties may be valued on the real estate and business personal property. Exemptions may also be applicable. 

Contact Bettencourt Tax Advisors, LLC for more information on how BTA can help you lower your property tax values.

We are now Accepting Sign-Ups for the 2020 Hearing Season for Commercial properties in Harris, Brazoria, Fort Bend, Galveston and Montgomery Counties. Click on the link below to contact a specialist today!


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