The Art of Challenging Property Tax Assessments | Earmark Podcast
Josh Malancuk: At the end of the day, we filed a protest. It took us about a year and a half to get two years of protests resolved. And we took that assessment down from 25 million to $9 million, and it ended up saving the company over the years that we appealed, seven digits.
Blake Oliver: If you’d like to earn CPE credit for listening to this episode, visit earmarkcpe.com. Download the app, take a short quiz, and get your CPE certificate. Continuing education has never been so easy. And now on to the episode. Hi everyone and welcome back to earmark. I’m Blake Oliver and today we’re talking about property taxes. How to minimize them whether for your own firm or for your clients. We’re going to discuss mistakes to avoid and what it takes to build a winning appeal case. If you or your clients own commercial property, this is an episode you won’t want to miss. And joining me to talk about all of this is Josh Malancuk. Josh is the president and founder of JM Tax Advocates, a firm that specializes in helping businesses minimize their property tax liabilities. Josh, welcome to the show.
Josh Malancuk: Thanks, Blake. It’s great to be here and I appreciate the opportunity to present to you and to your membership.
Blake Oliver: So, you’re the first CPA that I’ve met who specializes in property taxes. Interesting niche. Interesting specialty there. Why do you specialize in property taxes?
Josh Malancuk: So, anyone who says, “hey, I went to college to become a property tax expert” is probably not telling the truth. Those of us in this business all have our own unique roads falling into this niche area if tax. Right? There are no colleges that teach property tax in school so it’s not part of the accounting curriculum. And yet it’s an area that is tremendously important to any property owner or business owner because it’s likely their number one or number two tax burden type. What you have is this huge defined need all of these property owners that need help. It’s unlikely, they know they need help, but they do. There are so few specialists who can actually move the needle south with their property tax bills. So, the reason I like this area is because there’s never a dull moment. Any given day looks completely different from the next in that I may be involved with my team to help manage compliance functions related to property tax or keeping the government accountable through a protest process. Maybe I’m visiting the client’s facility doing a survey to discover items with the property that may be wrong with the assessment record. We’re just constantly doing and seeing things that we’ve had a lot of experience with some of the largest property tax owners in the United States serving their best interests in this area. So, it is very much value driven. Most of the time we’re able to achieve significant savings. It is value added and savings driven to help keep the profit and loss statement on the right side of profitability.
Blake Oliver: So, you came out of the big firms, you were at CRO, you were at PwC and Deloitte. Were you doing property tax there?
Josh Malancuk: Actually I was and when I first started out of school, I worked with another regional firm that you didn’t name in the audit function. After about two years, it was kind of one of those boring staff auditor positions and I just needed something else to do other than audit financial statements from year to year. At the time, the firm that I worked for had just acquired a boutique consulting firm that that dealt with state taxes. They had a property tax group and needed some resources. Meanwhile, I had built some experience with preparing personal property tax returns so I knew what property tax was. I thought, well, what the heck, I’m probably going to be looking for a different job within a matter of months if I don’t try something new. I just kind of fell into the area and really enjoyed it. I had a lot of responsibility early on with the team that I was working with and just really grabbed a hold of it Here I am, 28 years later. I now own my own firm and have been really involved with some pretty amazing clients I have built significant credentials over that 28-year period to best serve our clients during these types of consulting engagements.
Blake Oliver: So clients are overpaying on their property taxes. That’s the problem that we’re solving here. They are assessed a value and property tax is calculated based on that. Correct me if I’m wrong, but it seems like everything that you do boils down to fighting that assessment, right. Getting the valuation changed on that property so that it reduces the property tax. When we’re talking about specifically property tax, is that right? Do I have like the essence of it?
Josh Malancuk: Well, it’s more along the lines of adding transparency to an often-misunderstood area. Most controllers or business owners don’t have the expertise or wherewithal to best evaluate their property tax assessments, to determine whether they should appeal the assessment, whether the assessment is fair or whether they’re undervalued, which can happen. You don’t want to just go into to a situation where you’re appealing or amending your value blindly because it can get you into trouble. Sometimes we do find that the property tax assessment is undervalued, and you don’t want to kick the bear inadvertently and increase your taxes without having a seasoned navigator working with you. There’s just a very different process that we follow by leveraging appraisal tools that will help us offer our best practice knowledge with their property type in any geographic area in the country they have an operation. We bring a credible market analysis approach to properly evaluating their assessments. You see, a lot of what we do, Blake, looks almost like a mini appraisal of the business assets Most CPAs that I know are not appraisers. That is part of my background. Besides being a CPA, I’m a certified general real estate appraiser. Somewhere along the way, I built the 3000 hours of experience required and created full blown narrative appraisal reports while working under a seasoned appraiser to get my license. I am able to practice as a real estate appraiser. That’s a very different credentialing and education path than most accountants have as part of their accounting degree or gaining experience with public accounting or maybe in private with a company.
Blake Oliver: So, when I get that assessment notice in the mail and I’m just thinking, you know, personally my own house. Right? I get that annual notice. Here’s your assessed value. And now here’s your property tax calculated based on that. Or maybe they send two different ones. Is it essentially the same for commercial properties where some government official. Assesses the value and increases that or not every year. And like I guess my other follow up question is if that’s the process, how do they do it?
Josh Malancuk: Most people don’t realize this, but you cannot appeal the property tax itself. The rate is what it is. The amount that you pay every year is what it is. The only thing that you can appeal is the assessed value. And so, the only basis for appealing that assessed value is if it’s incorrect. In other words, is the assessment over what the market value would be for your property type? With certain property types, like a home, you’re going to have lots and lots of sales, probably sales right across the street with the broker signs that were hanging up three months ago. So, it’s relatively easy in most cases, to predict what your home value should be on a per bedroom basis or per square foot depending on what the market is saying. But it’s not so easy when you’re talking about a large industrial property like, let’s just say 1,000,000 square foot manufacturing property that’s in a small town where you’re lucky to see sales of any sort within a three-year period of time. And so, you know what? What’s important there is, is being able to kind of expand your scope and replicate what a typical market participant would look like, the same way that a home buyer would be for a neighborhood, you’d be looking for a market participant and what their predictive behavior would be with the property.
Josh Malancuk: That’s a certain size and type of property and it may be where you have to expand your search for transactions into a regional approach or possibly national approach. In the case of, of 1,000,000 square foot facility, because you’d be having a national buyer potentially evaluating alternative sites and looking at market pricing comparisons between those sites. We have the ability to replicate that behavior through our comprehensive subscriptions and databases on a national basis. I would say 99% of the time your county and state assessors do not have that same capability. They’re kind of flying blind with their assessments, which is why with the property types that we deal with, namely the industrials, senior care, hotels and large commercial properties, we see about 80% of the time those properties are overvalued by 20%. There is a very high propensity for appeals if the market is hundreds of thousands of dollars to maybe millions of dollars at stake with the annual property tax bill. There is a lot of complexity in doing a correct market analysis to determine whether the property is fairly valued or undervalued or overvalued.
Blake Oliver: Got it. So, like with my house, there were four homes in my neighborhood that sold recently. So those are easy comps for the assessor. They can look at my house, they can look at those four houses, compare the square footage, compute an assessed value for my home or what they think it should be. But you’re talking about these big facilities, whether it’s a hotel or a senior care facility or a manufacturing facility, where in a in a city, in a smaller city, well, even a big city, there might not be that many exchanging hands. So, it’s not like there is a market price for this sort of thing. And even if there is, maybe it’s not directly comparable. The assessor has a really hard job to figure out what the value is, and they don’t. You’re saying they don’t have access to the same national data, the same ways of assessing these values. I’m going to guess they’re going to err on the side of going high rather than going low, right? Because their job is to essentially bring in revenue for the local government. And you’re saying could be as much as 20% off?
Josh Malancuk: Well, it’s more like they go differently. What they’re left with is what’s called a mass appraisal model. In many cases that’s based upon reproduction cost, new or construction cost trends in the area with very few tools to properly apply depreciation to bring the cost down to a true market value. Our tools allow us to really bridge that gap on the depreciation side through market analysis. That really helps us. We get a better predictor of what the market value would be for that property type.
Blake Oliver: You’re saying that they are looking at what it would cost to, like, build a new facility? So, they’re not they’re not taking into account.
Josh Malancuk: Exactly.
Blake Oliver: Like the depreciation, the wear and tear.
Josh Malancuk: That’s right. Yeah. It kind of looks a lot like insurable value with not a whole lot of translation to depreciate. It costs new to get to market value. They start different. It could be high or it could be low. But it’s different. And it’s an easy modeling approach based upon square footage of construction cost trends. But then the depreciation side is where the rail car goes off the tracks. Our job is to essentially translate the assessor’s mass appraisal conclusion with true market data sources to better predict what that market participant, willing buyer, willing seller would pay for that property as of the assessment date for each of the years that we’re evaluating for the assessment notice.
Blake Oliver: So, you’re coming up with a more accurate market value for these properties that is different than the assessed value to get that total tax bill down. Now you’ve got an appeal. So, what is that process like appealing an assessed value?
Josh Malancuk: When we get hired by a client, the first question that we want to answer, as part of serving their interests, is when do I need to file a protest to preserve my appeal rights, to open the assessment for review, to provide market evidence and potentially change the value down to reality? The notice period looks very different depending on the state that you’re dealing with. Heck, even within the counties within a state. This makes mapping that out as step one of an evaluation strategy and process for a property tax review. It’s a very similar process for reviewing business personal property taxes, which is basically the tax that businesses pay in most states on their equipment and possibly on their inventory amounts that are reported each year. That usually starts off with a rendition or a return. So, a self-assessment of their equipment. After that, the assessor will come up with their value, based upon the cost amounts that are reported in the service year. If that is incorrect, then they’re guaranteed to overpay, their property taxes for that year. It becomes our job to evaluate whether the return reporting is correct or not and possibly file amendments. If the assessor does not apply a correct depreciation multiplier to the cost new, then we’ll appeal that as well.
Josh Malancuk: We’re just lending accountability and scrutiny to make sure that our client is not left overpaying at the end of the day with business property taxes and their real estate taxes. We map out the appeal deadline, figure out when that is. We get a power of attorney that allows us to file a protest in our client’s behalf. We meet the protest deadline, provide support, possibly go to a county and or state level hearing, to present our case as to why the original assessment was incorrect. At the end of the day, we typically are able to achieve significant savings, that corrects the assessment and leaves our client in a position that was much better than they were to begin with. As part of leveraging an experienced navigator to bring transparency to this often-misunderstood area.
Blake Oliver: And how long do you have after you get that notice in general to make this appeal? I assume it’s different everywhere, but is there like a rule of thumb?
Josh Malancuk: Each jurisdiction is going to have its own period to appeal the property assessment. Once you get a notice of assessment, the appeal deadline can literally be as short as ten days or as long as a 30-day process. There may be no notice at all. And there’s just a set period every year that you have to appeal. It’s important to know the state and to know the county within the state. You will want to map that into your process so that you are properly managing the property tax assessments. You will want to evaluate the exact relief you hope to achieve on a year-by-year basis. But most of the deadline periods, in case you’re wondering, fall right around the second quarter of the year. So right now, we’re kind of in the thick of things with most of the protest deadlines falling this month and next for about 75% of the jurisdictions. Some are earlier than this month. Anyone that missed the deadline last month, they’re going to overpay for a year, unfortunately. But they can still get ahead for next year. In some cases, the protest window falls more in the fall time period. So again, that’s why it’s so important to answer that question upfront. When do I need to appeal and to make sure you’re calendaring your deadlines appropriately.
Blake Oliver: It sounds like it’s mostly a go forward kind of change in general. I’m not going to get refunds for property tax I overpaid in the past. Or can you go back and get some money back?
Josh Malancuk: Yes. It really depends. With personal property, in some cases, there’s a statute of limitations that allow you to provide amended return support for prior year relief. In other jurisdictions, it’s a notice process where if you miss the deadline, then you’re overpaying. If you’re forward thinking, with your approach with real estate, it’s almost always current year. You either meet that appeal period or you’re going forward into the following year to exact relief. In some cases, the jurisdictions are late in the game with sending their notices. You can still appeal last year’s value. That’s why it’s important to kind of map all of this out, knowing the jurisdiction, knowing the protest rules. Knowing where the jurisdiction is with their reassessment process,so that you can put the best strategy forward really important for the company.
Blake Oliver: What’s it like making one of these appeals? Is it like going to court?
Josh Malancuk: Well, there’s never a dull moment. I would say there’s really not a typical road. A lot of times these appeals end up getting filed and evidence is provided at the time of filing. There is then some informal discussion and negotiation to resolve the appeal. Probably at least 60 to 70% of the time you can informally resolve the appeal once you properly build your support. In other cases, you’re going to a county board level, and the county board is still kind of informal. You can present your evidence. There’s back and forth. And once that county board reaches a decision you may not agree with, you have the ability to appeal to the next level, which may be a state administrative board, or it may be you’re litigating in district court, At that point, you need a lawyer to represent the company. At the state level or subsequent level appeals it looks a lot more formal. There are discovery rules involved. You have to really understand the administrative procedural rules to practice before that state body so that you don’t inadvertently stub your toe and then have your appeal disqualified. There is a very specific process and as a company owner, if you’re trying to take that on without that experience, you’re likely going to disqualify the company for relief because you inadvertently didn’t respond appropriately or fully as part of the procedural rule requirements for that state level appeal. State level hearings do kind of look like practice of law.
Blake Oliver: So, let’s assume we’re going through this and assume that we manage to stay out of court so we’re doing this more informal process. My question is what does this case that you build look like? Is it a report you put together? Do you have to go and provide testimony? What does it like? What is the deliverable?
Josh Malancuk: It’s going to depend on the property type that we’re reviewing. In some cases, we’re solely focused on transactional information. What were sale prices for this property type doing on a per foot basis? Or maybe we’re primarily focused on an income approach where we’re looking at market lease rates, market expenses and market cap rates to come up with a value. An analysis can look vastly different depending on whether we’re looking at an industrial property, an income producing, commercial property like an assisted living facility, an apartment or a hotel. If we’re looking at a large commercial property that would generally transact as an owner-occupied property, such as a large office headquarters. Depending on what we’re looking at, there may be a lot of reliance on one of the three approaches between cost income or sales comparison approach. Long story short, once we figure out the best approach, we build our market data and bring that into an organized message to the assessor to support our contention that the market value is different than their assessment.
Blake Oliver: [00:25:41] So these reports that you’re building are like mini valuations., I think you said. Are they created individually for each client, or do you have like a technology tool that helps you automate the generation of these different valuations, the different methods, that sort of thing? I’m not sure I’m explaining it right. So. I guess, you know, is it is it like you handcraft each one or have you figured out how to how to automate this? To some extent?
Josh Malancuk: There’s no automation at all. It’s all customized on a property-by-property basis. I believe that’s what gets assessors into trouble with their valuation differences. They use kind of a one size fits all mass appraisal model that they roll out across maybe tens of thousands, maybe hundreds of thousands of parcels in their jurisdictions. It’s a one size fits all type model, and that’s why there are so many errors. Whereas, using our approach, we look property by property. We look at the specific age, size, type of property. The use, land size and many other considerations. We look at other similar properties in the area and we pull in only data that correlates to comparable property, not just a generic trend of often dissimilar property types. We arrive at a value per foot across every age property type. Now we’re looking at a specific age and size bracket, use bracket, land size bracket. It’s all very much individually customized. That’s so important and that’s where we find the mistakes with the original assessment. Same is true with personal property. What more often than not happens, is the company controller or CFO or someone that has an accounting background, maybe even their CPA firm will create a return. They’ll assume everything is the same as last year’s position with very little review process.
Josh Malancuk: That’s when we’ll find all kinds of mistakes in certain areas like, is the right category being applied on the return? Are there tax breaks that that could be applied? Are there exemptions that could be pursued? Are all the assets even there anymore? There’s a lot that goes into our review that just wouldn’t normally go into a review process at all with in-house return filings. The important thing to realize in business personal property and to a certain extent, real estate, it’s going to perpetuate every year until you fix it. Right? So that $50,000 mistake in one year, you might not feel it, but ten years later you’ve got half $1 million lost down the toilet because you haven’t scrutinized the property tax bill to make sure you’re not overpaying your bill. That’s what’s so powerful about reviewing your property tax. Once we fix an issue, there’s typically a gift that keeps giving like a long term annuity. That can really make a big difference to any company these days.
Blake Oliver: So, make this real for me. Walk me through a case that you have built taken to appeal and gotten the gotten the property tax assessment down to save a client a lot of money. Do you have a favorite story? Case study?
Josh Malancuk: A client that is a mega food processor was being assessed at around $25 million for their real estate assessment. There was very little questioning – just was the bill paid on time? No more questioning beyond that. The taxes from that $25 million assessment were around $1 million a year.
Josh Malancuk:That’s a lot. What our team did, uh, is we dug into the assessment record. Keep in mind, this was a property that literally had records back to the early 1900s with construction and many, many additions over time. This was a very large, some parts very old and over 1,000,000 square feet. There were a lot of functional problems with the facility. What our review uncovered, because we went through every single building, through the construction history with blueprints. We toured the site extensively. Heck, I spent about a month. I’m not kidding you. I spent a month hiking in and around this manufacturing plant, just discovering all of the nuances and all of the ages, sizes, ceiling heights and the like. What we did is, we built this survey that was far more accurate than the assessment record. In fact, we found entire sections of buildings that had been demolished that were still being assessed. We found ages that were incorrect. We found functional problems with the facility. The depreciation amounts were grossly undervalued. At the end of the day, we filed a protest. It took us about a year and a half to get two years of protests resolved. We took that assessment down from 25 million to $9 million. It ended up saving the company over the years that we appealed seven digits. That assessment has continued to perpetuate since that time. The true benefit from way back when I appealed it to now is probably close to eight digits.
Blake Oliver: That’s amazing. What a great story. So you actually had to go on site for a whole month and walk around and you’re looking at all these buildings, some that are more than 100 years old, and you actually found there were buildings that were on the property tax assessment that didn’t even exist anymore.
Josh Malancuk: That is correct, Blake.
Blake Oliver: Wow. So, I imagine that the owners were pretty grateful to you after you accomplished this for them. I mean, because you’re saving them. I mean, if it was $1 million on 25 million assessed and you took it down to 9 million assessed, that’s like a, you know, hundreds of thousands of dollars a year.
Josh Malancuk: What they ended up doing once we got done with that one site, they gave us a whole state, you know, which probably added about 30 more sites to the portfolio. We were able to kind of rinse and repeat a few more times because of the great job that my team did with that one site that we reviewed.
Blake Oliver: You said it was a food processor. Were you, like, walking around with the special garb you got to wear, like the clean, you know, the hair net and all that?
Josh Malancuk: I had the construction hat on and the safety glasses and the brightly colored vests so none of the forklifts ran me over. At least if they did, they knew who they were hitting.
Blake Oliver: Is that something you do regularly still or was that like this one client was a special case.
Josh Malancuk: Yes – it’s one of the things that sets us apart from other firms. We go on site and pay attention to the details. It’s very common in a manufacturing environment to have to wear what’s called PPE gear to for safety requirements. That is something that is somewhat unique when you’re looking at that property type. You’re wandering around a pretty dangerous environment, right? You have to be aware of where you’re at. You have to follow a tour guide. A lot of times you have to take safety training before you even are able to qualify to hike around a facility like that. You just have to be careful. You can get injured just like anyone else that works there on a regular basis. You just have to be mindful of where you’re at, what you’re doing, and pay attention.
Blake Oliver: That that brings to mind my own experience in public accounting. I was a manager at a big firm, and one of my favorite experiences was touring the client facility. They made latex mattresses, those foam mattresses, and they would make them. And then they had this giant hydraulic press that would squeeze them down to, like, you know, less than a centimeter, and then they’d roll them up and put them in a box. And it was so fun. After sitting at my desk for months and months, getting out and finally meeting this client and getting to see how they actually made this product, I think that’s one of the neat things about accounting that people don’t think about is that if you work with manufacturers or anything where stuff is made. If you’re lucky, if you got the right role, you get to go on site and see it happen. And that’s a lot of fun anyway.
Josh Malancuk: It is always great to learn about any particular industry because it’s part of your education. There’s always something to learn about different business types. At some point, when you see enough of them, you start to see trends and that helps you be more effective with the next one. Over time, you really become an industry expert of that property type. Also, you become aware of industry trends. It just helps you be more effective with building your case for your client and the next one. I agree, it’s probably one of the more fascinating parts of our jobs here at JM tax, really getting familiar with our client, their business and their challenges. Really getting into the weeds of what’s important to them and what is happening from a trend perspective so that we can bring that into our messaging to present their case when we’re arguing for property tax relief.
Blake Oliver: So how do you get your clients, do they find you directly, are they referrals from other CPA firms? Like how did you build your practice?
Josh Malancuk: So, most of our clients come to us through referrals. We work on a relationship standpoint with other synergistic organizations who have clients that are in the industries that that we want to work in. In other cases, we have strategic alliances with trade associations and manufacturing associations on a state-by-state basis. In other cases, there’s MEPs organizations that partner with manufacturers. We’re part of some trade associations as well. And so, you know, that helps. But also getting out and talking with CPA societies on a state-by-state basis has been a great tool to grow our partnerships with CPA firms because most of the time they don’t have a property tax group in-house. And if they hear of a client need, they’re going to need to reach out to somebody that is a trusted partner. We like to position ourselves to work with CPA firms in that capacity.
Blake Oliver: Let’s say I have a client that I think might be overpaying on their property tax. How do I work with you? Do you have a relationship? Do I do I make a referral of the client to you? Can I white label your services? How does it work?
Josh Malancuk: First of all, we don’t white label. Our reputation in the marketplace as an advocate is as J.M., tax advocates. All of my state credentials are in my company’s name. So any letter of authorization would need to be under our clients’ name and under our name. Secondly, as far as how we work, yes, it’s on a referral basis. We work with and through that referral partner to communicate with the client. We like to have direct client contact. That’s absolutely essential with our discovery work. We work through and with our referral partners serving the client and really help that referral partner look smart for bringing us in to begin with. But, you know, the other thing that’s important to understand is if someone is interested in having their client evaluated for property tax relief, our initial evaluation can be done without any dialog with the company whatsoever. In other words, public records are easy to come by with property taxes. So, if someone says, hey, I’ve got a client, here’s their address, here’s what they do. We can take that information and pull their assessments and figure out how much they’re paying in taxes for business personal property and real estate, when their appeal deadlines are coming up, whether they look to be overvalued and what kind of potential savings might be had if they hire us as an experienced navigator to start a review process. It’s nice to be able to provide some value up front as part of an initial meeting, to kind of prompt them moving forward together with a service opportunity.
Blake Oliver: If someone’s listening and they have a referral for you, what’s the best way for them to make that?
Josh Malancuk: The easiest way is to reach out to me at JM Tax Advocates comm. Joshua at JM Tax advocates comm is my email. Or you can just give me a call at (317) 674-8390. And I’m at extension 100. Either one of those will get my attention. If you forget my email, just go onto our company website JM tax advocates comm under contact us and you can reach out that way and it’ll make it back into my email inbox.
Blake Oliver: All right, Josh, one more question for you. We have a number of young accountants in their first few years in public accounting that listen to our show. We have students that listen to our show and let’s say they are interested in property tax. Like, this is something that they want to specialize in. What advice do you have for young accountants who want to get into this line of work?
Josh Malancuk: If this sounds like an interesting field, what I would encourage you to do is to reach out to organizations such as JM, Tax Advocates for internship opportunities. Give it a shot and see if you enjoy the field. I know we constantly have a rotating internship program with our company, and we certainly value the contributions of interns. It’s a great way to get to know the field and contribute, get some work experience. That that can really translate into rounding out your career because most of the time, folks have zero experience with property taxes. And so even getting a semester of it, so to speak, is really going to be helpful for you as part of rounding out your long-term career. Chances are you’re going to have to deal with property taxes in one way, shape, form. The sooner you get familiar with how to deal with it and evaluate it is only going to serve your career best.
Blake Oliver: Josh Malancuk, thanks so much for joining us and sharing your insights today.
Josh Malancuk: Thanks again for the opportunity, Blake. I enjoyed the conversation. What I would say to everyone that’s listening is feel free to reach out. We’re here to help and definitely value any service inquiries. I appreciate your time today and certainly wish everyone well and a great rest of the year.
Blake Oliver: Thanks for listening. I hope you enjoyed this episode and that you learned something new. And if you did, wouldn’t it be nice to get some CPE credit for it? Well, I’ve got great news. My new app, earmark CPE, offers free NAPSA approved CPE credits for listening to podcasts, including this one. Visit earmarkcpe.com to download the app, take a short quiz, and get your CPE certificate. That’s earmarkcpe.com.
Josh Malancuk, CPA, CMI
Josh is the Founder of JM Tax Advocates, who helps clients minimize business property tax burdens. With a laser-focused passion for real and private property tax appeal advocacy and an impressive record of accomplishment in economic incentive procurement and audits, Josh is the go-to expert for businesses seeking significant property tax cost reduction opportunities.
Josh’s specialties include real estate consulting, property tax compliance planning, and property tax compliance control evaluation. His deep expertise has been instrumental in guiding businesses through the complexities of property tax accrual reviews, planned value estimates, and fixed asset planning to reduce the overall property tax burden.
Our guest studied Accounting at Indiana University Bloomington.
Contact Josh Malancuk at joshua@jmtaxadvocates.com or (317) 674-8390 ext. 200.
