The document discusses the benefits of reviewing property taxes and using a consultant service like Commercial Tax Network to lower taxes. It provides an overview of CTN's property tax appeal process and services, which include real estate and personal property tax appeals, audits, and litigation support. The document also shares examples of potential tax savings clients have achieved through working with CTN on property tax appeals.

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2. Why Should You Review Your Property
Taxes
 Property Tax expense represents an average of 30% of
actual operating expense.
 60% of property owners are overpaying on taxes
 On average, only 12% of eligible property owners
appeal their property taxes.
 Not only will you lower your property tax bill and save
money, you also keep the government accountable.
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3. Property Tax Consulting
Services
 Services: (Partial List)
 Real Estate Assessment Appeals
 Industrial Property Representation
 Informal Property Tax Hearings
 Compliance
 Formal Property Tax Hearings
 Property Tax Litigation Support
 Filing Property Returns/Renditions
 Personal Property Representation
 Audit Property Records for Accuracy & Fair Valuation
 Audit Asset Lists for Accuracy
 File Freeport Exemptions
 Determining Eligibility and Filing for Exemptions
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4. CTN’s Methodology/Business Process
 To create a responsive, accountable, and economical tax program for
your company. Commercial Tax Network has a solid business practice
that ensures quality control throughout the entire course of the appeal
process. For detailed information about CTN’s methodology, please refer
to CTN’s brochure or website.
 Step 1 – On Site Inspection  Step 6 – Formal Hearing Process
 Step 2 – Data Analysis and Collection  Step 7 – Litigation Process
 Step 3 – Create Consultant  Step 8 – Lessons Learned /
Report/Appeal Summary Information Capture
 Step 4 – Senior Consultant  Step 9 – Generation of Tax Savings
Evaluation of Appeal Strategy Reports / Invoices
 Step 5 – Informal Hearing Process
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5. Commercial Tax Network Overview
 Property Tax, Property Tax Litigation, Appraisal & Commercial Brokerage
Firm
 Over 100 Years of Experience
 Manages over 1900 clients
 Manages over $3 Billion in Assets
 Real Property – Over $2.8 Billion
 Business Personal Property – Over $240 Million
 Nationwide Coverage Capability
 Houston, Tx Headquarters & Fairburn, Ga Southeast Regional offices
CTN currently represents Clients in 22 states- AZ, CA, CO, FL, GA, IL,
IN, KS, LA, MN, MO, MS, NC, ND, NM, NV, NY, OK, TN, TX, UT, & WY
 BBB Awards for Excellence – Winner Of Distinction for four years!
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6. Personnel Overview
 Real and Personal Property Experts
 Certified Appraisers
 Senior Consultants
 Former Appraisal District Employees
 Real Estate Brokers
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7. Real Estate Appraisal Services
 What is your commercial real estate and personal property worth today? Have
you considered refinancing or securing additional lines of equity backed credit?
Are you contemplating building a new office or acquiring improved or unimproved
sites to expand your business?
Rather than guess the value of your assets and real estate, let us help you make
informed financial decisions by providing professional valuation services and
consulting.
In conjunction with our national affiliates, we can provide the following services:
(Partial List)
 Commercial Real Estate Appraisals
 Personal Property Appraisals to include industrial, refinery, plants
 Investment Analysis
 Feasibility Studies
 Highest & Best Use Analysis
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8. What to Protest?
Anything of Value – It is Important to Know
your property!
 What is your property account number?
 Are there multiple account numbers?
 Are there multiple districts?
 Is the account Real or Personal Property?
 Which approach should your protest be
based upon? (Market, Uniform & Equal, etc.)
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9. Benefits of a Protest
 Minimize Operating Expenses
 Maximize Property Value
 Sends the Correct Message
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10. Should You Use a Consultant?
 Do You Have the Time?
 Do You Have the Data?
 Sales of Comparable Properties
 Value of Comparable Properties
 Market Rental and Occupancy Rates
 Do You Have an Appraisal Background?
 Do You Have Experience in Protesting?
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11. Multifamily
Real Estate Tax Savings Summary
Tarantino Properties
Proposed Market Value: $13,045,428
Preliminary Taxes: $339,181
Market Value Saved: $2,545,428
Final Market Value : $10,500,000
Final Taxes : $273,000
Net Tax Saving: $66,529 11

12. 2012 Contract Options
Assessed Value Range < $3 million >$3 million-$10 million < >$10-20 million < >$20-+ million
30% of 1st year savings 30% of 1st year savings 25% of 1st year savings 20% of 1st year savings
and/or refund and/or refund and/or refund and/or refund
Option 1:
Contingency Fee:
Admin fee per property: Admin fee per property: Admin fee per property: Admin fee per property:
with Admin Fee
$300 $500 $1,200 $2,500
Option 2:
40% of 1st year 35% of 1st year
Contingency Fee: 30% of 1st year savings 25% of 1st year savings
savings savings
with No Admin Fee
Flat Fee Options 1
year assessment $1,500 $3,500 $7,500 $12,500
appeal per property
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13. Information Technology
Staff & Services
IT Staff
IT Director – 15+ years experience
in programming, database design/development, web
design/development & hardware/software support.
Network Systems Engineer – 20+ years experience in network
design/development, server & desktop hardware/software
support.
Technology
Using specially developed GIS software to produce detailed
property information maps.
Develops custom software applications to give CTN staff tools
to expertly manage & maintain property information.
Custom builds PC workstations and servers to ensure top
performance.
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14. Information Technology
Staff & Services
IT Services & Support
Assists your organization in managing property tax processes
by:
• Working with you or your IT staff to organize and structure
your property data.
• Gathering Appraisal District data to populate missing or
incorrect property information.
Staff has assisted several national accounts organize and
streamline property tax records through data exchange
programs.
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15. Contact CTN
 Headquarters  Southeast Region
Houston, TX Atlanta, GA
(281) 897-1119 (770) 306-7224
Property Taxes? We Fight Back!!!
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