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SDAT's Real Property team strives to be as transparent as possible about how real property is assessed, which is why we have more than 250 procedures published online detailing our processes. You may search the procedure manual either numerically or alphabetically by using the left navigation bar, or click here to view the table of contents organized by category. You can also try searching with key terms by using the search bar at the top right of our web page. To call your local SDAT office for more information, click here.

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014: Valuation

SUBJECT		TOPIC
010	Market Approach	10	Neighborhood Adjustment Index
020	Appraisal Technique	12	Escaped Property
020	Assessments	5	Error Correction
020	Assessments	10	Definition
030	Residential Land	10	Vacancy Allowance
050	Condominium Property	10	Percentage Units
055	Common Use Facilities	10	Criteria
060	The Three Approaches to Valuation	10	Responsibility of Assessor
062	Appraisal Technique	5	Leaseholds
062	Appraisal Technique	10	Tenant Improvements
065	Income Producing Properties	5	Single Family Residential Properties
065	Income Producing Properties	10	Income and Expense Statement
065	Property Valued Over $5 Million	20	Income and Expense Statement
066	Real Property	10	Subpoenas
066	Real Property	20	Spas and Hot Tubs
070	Solar Energy	10	Assessable Status
080	Market Value	10	Public or Private Easement
090	Open Space	10	Perpetual or Long Term Easement Agreement
100	Appraisal Technique	4	Value in Use
100	Appraisal Technique	15	Bed and Breakfast
100	Appraisal Technique	10	Cemeteries
100	Appraisal Technique	20	Commercial Greenhouses
100	Appraisal Technique	25	Cellular Communication Towers
100	Appraisal Technique	30	Refrigeration Units
100	Appraisal Technique	40	Marinas
100	Appraisal Technique	41	Bulkheading
100	Appraisal Technique	7	Calculation of Residential Dwelling Areas
100	Appraisal Techniques	55	Government Subsidized Housing Consideration
100	Low Income Housing Projects	50	Section 42 Tax Credits
100	Mobile Home Parks	5	Approaches to Value
110	Subdivided Land	10	Bulk Ownership of Lots
120	Wetlands	10	Marshland
130	Zoning Considerations	10	Comprehensive Map Amendment
140	Contaminated Property	10	Required Documentation