Making Sense of HOA Property Taxes

Community Interests, Feb 01, 2018

Property Tax On Common Elements:  Where is the tax assessed?

Associations often hold and manage common elements for the benefit of the property owners in their communities. The common elements range from parks and pathways, to swimming pools, recreation centers and golf courses.   Or, in multi-story communities the common elements might consist of parking areas, interior hallways, and elevators. These common elements are subject to property tax, but it is often a hidden tax, making it difficult to identify and, if appropriate, challenge. Consequently, there are two steps involved in evaluating and managing property tax assessed on common elements. First, there must be an understanding of what properties are owned by the association and where the tax on that property is being assessed. Second, the valuation of the properties must be evaluated to ensure it is fair and equitable.

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