Digital Infrastructure &

Data Centers

Focused on the 2026 AI Valuation Gap and Legislative Risk.

• The Virginia Tax Cliff: SB 30 and the Battle for Data Center Alley The Virginia Senate’s proposal to sunset sales tax exemptions by January 2027 has created a massive "incentive cliff" for 2027-2028 deployments. We are currently auditing portfolios to transition from incentive-reliance to aggressive ad valorem defense.

• Georgia SB 410: Repealing the High-Tech Sales Tax Exemption With SB 410 passing the Senate on March 6, 2026, Georgia is moving to repeal equipment exemptions and shift grid costs to operators. We help clients navigate these "hidden taxes" to ensure they are reflected as downward pressure on property valuations.

• From "Sticks and Bricks" to Megawatts: The 2026 Valuation Shift AI has upended traditional appraisal logic; assessors are now trying to tax "Power Capacity" rather than real estate. We specialize in decoupling your $400M AI "brains" from the $50M "shell" to prevent massive over-assessments.

Commercial Office & Retail

Navigating market obsolescence and new 2026 federal tax wins.

• The OBBBA Effect: Permanent 100% Bonus Depreciation in 2026 The "One Big Beautiful Bill Act" has made 100% bonus depreciation permanent for assets placed in service this year. This makes 2026 the "Golden Year" for Cost Segregation. Let us reclassify your building components into 5, 7, and 15-year buckets for immediate cash flow.

• The "Trophy vs. Trend" Divide: Navigating Class-B Office Valuations While "Trophy" assets in NYC are stabilizing, Class-B and C offices are facing a functional obsolescence "death spiral." We use actual market occupancy and tech-gap data to force assessors to recognize the true, lower market value of aging office stock.

• QOZ 2.0: The Permanent Extension of Opportunity Zones With Opportunity Zones now a permanent fixture of the tax code, long-term capital gains strategy has changed. We provide the valuation support needed to maximize the 10-year holding period benefits while minimizing interim property tax burdens.

Industrial & Logistics

Defending margins against rising reconstruction costs and market cooling.

• Tariff-Adjusted Valuations: The 12% Factor in Reconstruction Costs With 2026 average import tariffs hitting 12%, the "Cost Approach" to valuation is artificially inflated by rising material prices. We challenge these "Replacement Cost New" models to ensure you aren't paying property tax on federal trade policy.

• Industrial Cooling: Why Your 2024 Assessment is Already Outdated The explosive industrial growth of the last few years has cooled, but county assessments are still playing "catch up" to 2024 peaks. If your warehouse hasn't been re-evaluated since the interest rate hikes settled, you are likely over-paying by 15-20%.

• Green Exclusions: Navigating 2026 ESG Property Tax Incentives New 2026 state-level legislation offers significant exclusions for solar, battery storage, and LEED upgrades. We make sure your investment in sustainability doesn't lead to a "punishment tax" by filing for every available statutory exclusion.