The Assessor's Commercial Appraisal Division is responsible for the countywide valuation of all assessable real properties with a highest and best use other than residential, such as, apartment buildings, duplexes, offices, warehouses, retail stores, restaurants, marinas and all commercial and industrial land. 

To accomplish the valuation of the commercial accounts, we use three recognized appraisal methods - the market sales approach, the cost approach, and the income approach. The best method is considered and selected to be used in calculating a final fair market value. Most commercial property values are calculated annually by the income approach.