Hotels

Allen, M. (2013). An inhospitable debate: Why can't we agree on how to value a hotel? Valuation Strategies, 17(2), 4-17.

• Professional magazine article.
• Request copy through the LibraryLink catalog.

Baum, E. (2015). A brief guide to winning a hotel property tax appeal. HVS.

• Document prepared by HVS.
• Access through the LibraryLink catalog.

International Association of Assessing Officers Special Committee on Intangibles (2017). Understanding intangible assets and real estate: a guide for real property valuation professionals. Journal of Property Tax Assessment & Administration, 14(1), 41-91

• Peer-reviewed journal article.
• Access through the IAAO Research Exchange.

Jorczak, T. A. (2016). The cost approach and hotel valuation: a classic solution to a modern problem. Journal of Property Tax Assessment & Administration, 13(2), 35-49.

• Peer-reviewed journal article.
• Access through the IAAO Research Exchange.

Korpacz, P. F. & Lesser, D. (2022). Hotel property tax issues - Ownership, management, going concern, and valuation methodology. [Conference session]. IAAO 2022 Annual Conference, Boston, MA, United States.

• Conference proceeding.
• 2022 Annual Conference attendees may access through the IAAO Research Exchange.

Lesser, D. H. (2020). Florida Court of Appeals rules against Rushmore Approach in Disney Resort decision. Journal of Property Tax Assessment & Administration, 17(2).

• Peer-reviewed journal article.
• Access through the IAAO Research Exchange.

Love, A. S., Walker, B. H., & Sutton, D. W. (2012). New option in hotel appraisals: Quantifying the revenue enhancement value of hotel brands. The Appraisal Journal, 90(3), 223-234.

• Peer-reviewed journal article.
• Access via Gale InfoTrac and the LibraryLink catalog.

Rushmore, S. (2004). Why the 'Rushmore Approach' is a better method for valuing the real property component of a hotel. Journal of Property Tax Assessment & Administration, 1(4), 15-27.

• Peer-reviewed journal article.
• Access through the IAAO Research Exchange.

Wilmath, T., & Engel, K. (2005). The mass appraisal of hotels. Journal of Property Tax Assessment & Administration, 2(1), 15-31

• Peer-reviewed journal article.
• Access through the IAAO Research Exchange.

Summaries and briefs included under the Case Law tab include:

• 200-302b, The Hilton Hotels Corp., d.b.a. The Netherland Hilton Hotel v. Bowers-- Sales and use taxes-- Exemptions
• 204-810, Bloomington Hotel Investors, LLC v. County of Hennepin.-- Property-- Valuation, assessment, and equalization-- Valuation methods in general-- Hotels

• Rick Singh, as Property Appraiser v. Walt Disney Parks and Resorts US, Inc., Scott Randolph, as tax collector, Reedy Creek Improvement District, a Political Subdivision of the State of Florida, and Leon Biegalski, et al.