Property Tax & Vacancy Rates: How to Strengthen Appeals for Clients in a Rebounding Market

As businesses continue returning to physical office spaces, commercial vacancies are reshaping property tax assessments across the country. In this episode of Let’s Talk Tax, hosts Tim LeMasters and Justin Gephart sit down with Property Tax Consultant Tanner Cox to explore how shifting occupancy trends are creating new opportunities—and challenges—for property tax appeals. They unpack how vacancy rates influence valuations, walk through the three primary approaches to property assessment (cost, market, and income), and share real-world insights from states like Texas and Florida. The discussion also covers must-have documentation for successful appeals, how natural disasters can alter assessments, and creative ways to approach underutilized properties.

Whether you’re advising clients in a high-vacancy market or navigating evolving property tax dynamics, this episode is packed with practical strategies to strengthen appeals in today’s rebounding environment.