Our Expertise
Property Tax Consulting
Our specialty is property tax consulting, and we work nationally on all types of industries including oil refineries, lumber and paper mills, regulated utilities, railroads, airlines and similar properties where the properties' use is intertwined with the business' operation.
Appraisal Review
Analyzing complex appraisals is challenging for even the most experienced appraisers. In our dynamic economy, the values of properties are in constant flux. Our appraisal reviews offer straightforward advice to help you make informed decisions.
Intangible Personal Property
Intangible personal property (IPP) is one of the most misunderstood concepts in property assessment. Many conflate IPP with intangible assets, but these are distinct concepts. Properly separating IPP value from the assessment is crucial, as numerous states exempt IPP from personal property taxation. Sampson Valuation Consulting has spent years studying this issue and modeling how to exclude IPP from assessed value. Both taxpayers and assessors benefit from our in-depth understanding to accurately value IPP and avoid over or undervaluation.
Cost of Capital Studies
The cost of capital is crucial in valuation, as it adjusts future earnings to present terms. It encapsulates the risk and return expectations of capital providers. Utilizing this rate, valuations mirror the investment’s risk and time preference. It’s key to estimating market value with precision and objectivity.
State Assessment Law
Our job is to provide our clients up with the best advice to ensure that any property gets the correct valuation and that tax property exemptions are applied correctly.
Appeals and Litigation Support
With extensive public sector experience, Scott brings unparalleled expertise to complex property valuation disputes. As a Manager at the Washington Department of Revenue, he led teams valuing the state's most intricate properties, ensuring compliance with all relevant laws and regulations. At the Kitsap County Assessor's Office, he regularly authored appeal answers and presented testimony before the State Board of Tax Appeals and Board of Equalization. His published research on topics like low-income housing valuation demonstrates his ability to explain technical methods in clear, accessible terms. Clients can trust that Scott's thorough research, persuasive argumentation, and industry-leading knowledge will give them the best chance of success, even in the most complicated property tax appeals.