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A provision in Arizona Senate Bill 1266 to end the use of the SLBR (Straight Line Building Residual) accounting method to value income producing properties has been removed from the legislation. The author, Senator David Livingston, agreed to offer the amendment to his original bill following a meeting with Maricopa County Assessor Eddie Cook, the Arizona Tax Research Association (ATRA), ICSC and other stakeholders.
SLBR is an important tool that considers the unique challenges of shopping centers compared to other real estate assets and encourages the development of retail focused projects.
ICSC submitted a letter of opposition to the bill sponsor and the Senate Finance Committee earlier this month stating our concerns.
For more information contact Jim Hill at jhill@icsc.com.