One client's property taxes on personal property continued to increase year after year. Even though the property was being rendered, the assessor simply would not accept the valuation suggested by the rendition. We had suggested a fair market value approach to the client on several occasions, which he finally agreed to do in the year values jumped from $5 million to $12 million. The resulting appraisal indicated the property should be valued at about $1.9 million. In a settlement conference, the assessor cut the value to $2.5 million, and the client was very pleased. Tax savings were about $350,000 in this very high rate jurisdiction. http://www.campbellpropertytaxadvisors.com/