Guide

Understanding reassessment, jurisdiction by jurisdiction.

Last updated September 2026

A purchase price is not automatically the taxable base. What actually happens to a property’s tax bill after a sale depends on the type of asset (does the price bundle in FF&E or business value that doesn’t belong on the real-property roll?) and on the jurisdiction’s own reset mechanic (does a sale trigger a step-up at all, and under what statute?). This guide covers the mechanics behind Rolling Basis’s estimates, plus a few specific tax topics, like Tax Increment Financing districts and LIHTC-restricted properties, that change what a naive reassessment would say.

• How hotels are taxed differently

  Why a hotel sale price isn't the taxable base: separating real property from FF&E and business/going-concern value.

• Tax Increment Financing (TIF) and reassessment

  How a TIF district's frozen baseline interacts with a post-acquisition reassessment step-up.

• LIHTC properties and property-tax valuation

  Why income-restricted LIHTC assets are often valued differently than market-rate comparables, and where that treatment can change.

• Rolling Basis vs. Parclio

  How the two tools compare on property-type coverage, jurisdiction coverage, pricing, and workflow -- sourced directly from Parclio's public site.