Annual CRE Tax Review Guide

Annual review focus

An annual CRE tax review should connect the property plan to the tax plan: acquisitions, dispositions, renovations, energy upgrades, assessment notices, entity changes, and advisor transitions all create planning windows. The review keeps tax savings from becoming old news because no one owned the recurring checkup.

Trigger events

• New acquisitions, dispositions, or refinances
• Major repairs, tenant improvements, or building-system replacements
• Energy-efficiency upgrades or design work
• Assessment notices, appeal deadlines, or valuation changes
• Ownership, estate, succession, or advisor-transition events

Review areas

• Depreciation schedules and fixed asset additions
• Energy deduction or credit eligibility
• Property tax assessment changes and appeal windows
• Exit planning, refinance timing, and capital gains exposure
• Coordination points for the CPA or advisory team

Owner outcome

The practical deliverable is a short opportunity map: what may save tax, what documents are needed, which advisor owns the next step, and which deadline matters first.