VALUATION APPROACH

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The Methodology Error

Your assessor prices in dollars per square foot. The market prices in dollars per kilowatt of critical IT load. Each technology generation demands its own valuation framework. We correct this foundational gap at every level of the appeal.

 

Functional Obsolescence

Power-density limits, cooling constraints, grid interconnection delays, and technology generation shifts all create recoverable obsolescence. Gen 5 facilities are routinely taxed on Gen 3 formulas. We argue this correctly.

 

Highest and Best Use

For older facilities, we prove when improvements contribute zero value, resetting assessments to land value or below. If you cannot use the megawatts you built for, you should not be taxed on them.

 

Business Personal Property

Servers, cooling systems, UPS infrastructure, and GPU hardware are commonly misclassified or over-depreciated. We coordinate the BPP appeal with the real property appeal for a combined reduction neither produces independently.

 

Sales and Use Tax

Equipment exemptions, construction contract structures, and the treatment of MEP systems versus IT hardware vary significantly by state. We identify overpayments, support exemption applications, and coordinate audit defense.

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If you can’t use the MWs you built for, you shouldn’t be taxed on them.