Appealing the tax assessment of a golf or club property requires some preparation. Among the areas most critical is identifying and quantifying a club’s deferred maintenance.
Deferred maintenance is defined as “items in need of immediate repair as of the date of appraisal”.
For golf course properties, in addition to the traditional items related to buildings (roof, HVAC, paint, etc.) there are elements like cart paths, irrigation, drainage, turf, bridges and more that, like other property components age and require repairs and replacement. With those golf courses struggling economically, these items are often pushed off only to decline further and cost more to address.
