Are Property Taxes Capitalized in the Selling Price of Industrial Real Estate?

    Research output: Contribution to journalArticlepeer-review

    Abstract

    This article presents an empirical study of the selling prices of 419 industrial properties near O'Hare Airport in Cook and DuPage Counties in metropolitan Chicago that were sold during 2001-2004. The results show that selling price per square foot is a function of property characteristics and location in Cook County. The property tax rate was higher in Cook County by 2.63% of market value, and comparable properties sold for 16.2% less in Cook County than in adjacent DuPage County.

    Original languageAmerican English
    JournalAppraisal Journal
    Volume74
    StatePublished - Jul 1 2006

    Keywords

    • Industrial property
    • Market value
    • Property tax
    • Real property

    Disciplines

    • Business

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