BWD BWD Fall Winter 2017 2018_final | Page 6

6 BWD | FALL/WINTER 2017-2018 By Paul Bach and Sam Hodges, CPA, CGMA PROPERTY TAX A Fixed Expense? Many businesses categorize property taxes as an operational fixed expense. And although property taxes have the propensity to be time related, there is more to them than just a yearly due date. Did you know that you have the authority to challenge excessive property values and reduce the amount of your fixed expense? Here are a few tips to help you ensure you are paying the correct amount of property tax liability. Understand ownership transfer laws If you are looking to acquire assets, particularly real estate, it is important to understand the laws applicable to ownership transfer and its impact on assessments. Some taxpayers experience unexpected increases in property tax liability — uncapping laws can result in a significant impact on taxes. Having an understanding of the law and the market allows you to make more confident buying decisions and prepare for future property tax expenses.