Stout was engaged to perform an appraisal of a large data center facility in the Dallas, Texas, area in connection with a property tax appeal. This required detailed analysis of the facility’s real and personal property components, including the appropriate segregation of building improvements, specialized data center infrastructure, and taxable equipment. Our valuation addressed functional and economic obsolescence associated with the facility, including the impact of its specialized design and infrastructure on market value.

The engagement required careful analysis of how purpose-built data center improvements should be treated within the applicable property tax framework and how those improvements contributed to the value of the overall property.

The resulting appraisal supported the client’s property tax appeal and contributed to a successful resolution of the matter.