Case Study World-Class Spa Lands Major Relief

World-Class Spa Lands Major Relief

Results

$0

Total Reduction

$0

Total Tax Savings

Overview

Protax LLC successfully represented a prestigious spa and resort located in San Diego County. The initial engagement with this client began in 2002 and lasted through 2004. A second engagement commenced in 2019 and continued through 2022, following a substantial increase in the property’s assessment after significant investments were made to elevate the spa into a destination retreat for high-profile guests.

Challenge

The county assessor’s valuation drastically overestimated the property’s worth by including business income and intangible assets in the property’s assessment. This inflated valuation resulted in excessive property taxes that did not accurately reflect the actual taxable value of the real estate.

Solution

Protax LLC intervened by presenting compelling case law and a refined valuation methodology to the assessor. This methodology focused on excluding business income and intangible assets from the income statement, instead capitalizing only the remaining net operating income. By applying this approach, Protax LLC convinced the appeals board to separate the value of the intangible property and enroll only the value attributable to the land and improvements.

Results

As a result of these efforts, Protax LLC secured tax reductions of $173,000 or more for four consecutive years from 2019 through 2022. This substantial financial relief, totaling $923,712, enabled the resort to allocate resources more effectively toward ongoing operations and improvements.

Conclusion

This case underscores Protax’s dedication to ensuring fair property assessments and delivering substantial savings to clients. By leveraging legal precedents and precise valuation methodologies, Protax not only rectified an unjust situation for the owner but also reinforced the importance of accurate property taxation in the hospitality sector. The successful resolution of this case exemplifies Protax’s commitment to advocating for their clients in the face of challenging tax assessments.