Latest Insights & Legislative Alerts
Questions Every CFO Should Ask at
DCD Connect NY
Does my 2027 Virginia build have a 'Tax Cliff' plan?
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SB 30 threatens to repeal data center sales tax exemptions by January 2027. If your ad valorem strategy does not account for a significant equipment cost increase, it needs to be rebuilt now.
Am I qualifying for the Texas
100% Ad Valorem Exemption?
ISB 2222 could effectively eliminate property tax for qualifying energy-independent AI campuses. Most operators are not modeling this correctly.
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Is my 'AI-Ready' facility already functionally obsolete?
If your MEP systems cannot meet the liquid cooling requirements mandated under Texas SB 2888, your building's market value is declining faster than the county has priced it.
Digital Infrastructure
and Data Centers
​The Virginia Tax Cliff: SB 30 and the Battle for Data Center Alley
Virginia's proposal to sunset sales tax exemptions by January 2027 has created a significant incentive cliff for 2027-2028 deployments. We are currently auditing portfolios to transition from incentive-reliance to aggressive ad valorem defense.
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Georgia SB 410:
Repealing the High-Tech Sales Tax Exemption
With SB 410 passing the Georgia Senate on March 6, 2026, the state is moving to repeal equipment exemptions and shift grid costs to operators. These changes create direct downward pressure on property valuations that assessors have not yet absorbed.
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From Sticks and Bricks to Megawatts: The 2026 Valuation Shift
Assessors are attempting to tax power capacity rather than real estate. The gap between a $400M AI infrastructure investment and a $50M building shell is the central valuation argument of this cycle. We specialize in making that argument correctly.
Commercial Office & Mixed Use
Permanent 100% Bonus Depreciation
The One Big Beautiful Bill Act makes 100% bonus depreciation permanent for assets placed in service this year. Proper component reclassification into 5, 7, and 15-year buckets creates immediate cash flow. We coordinate the cost segregation analysis with the real property tax strategy.
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Class-B Office: Functional Obsolescence in 2026
Trophy assets are stabilizing. Class-B and C offices are not. Actual market occupancy data and technology infrastructure gaps are forcing assessors to recognize structural obsolescence that peak-cycle assessments have not yet reflected. We build that case with current market data.
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Opportunity Zones: Now Permanent
With Opportunity Zones now a permanent fixture of the tax code, long-term capital gains strategy has changed. We provide valuation support to maximize 10-year holding period benefits while managing interim property tax exposure.
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Industrial & Logistics​
Tariff-Adjusted Valuations
With 2026 average import tariffs significantly elevated, cost approach valuations are artificially inflated by rising material prices. We challenge replacement cost models to ensure assessments reflect current market reality, not construction cost distortions driven by trade policy.
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Industrial Assessments
Are Still Benchmarked to Peak
The industrial market has cooled but assessments have not caught up. Properties that have not been reviewed since the interest rate cycle shifted are likely over-assessed against current market conditions. We identify and correct those baselines.
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ESG and Sustainability Exclusions
State-level legislation in 2026 offers meaningful exclusions for solar, battery storage, and qualifying sustainable improvements. We ensure sustainability investments are reflected as value-neutral or better in the assessment, not as a basis for increased taxation.