Property types

Hotel acquisitions and property tax.

The most complex carve-out Rolling Basis runs, and the one this product was originally built for

A hotel sale bundles the real estate with furniture, fixtures & equipment (FF&E) and the value of the operating business itself: the brand flag, the assembled workforce, advance bookings. None of that belongs on a real-property tax roll, but a naive reassessment tool that reasons purely from the purchase price treats the whole thing as brick and mortar. Rolling Basis’s defaults range from roughly 55% real property for a luxury full-service hotel (heavy FF&E and business value) up to 82% for limited-service and extended-stay (much thinner operating footprint), each shown as a band rather than a single point estimate.

The full mechanics (why the carve-out exists, how it varies by service tier, and a worked example with real statute citations) are in the hotel taxation guide.