Glove / Field studies

What the record actually says, counted.

Public property records are full of traps that cost commercial brokers real money, and nobody counts how often they fire. We do, one market at a time, from the county's own certified roll. Every figure carries its source file, the date it was counted, and a script that reproduces it.

Six markets counted so far

Field study No. 06 · Davidson County, Tennessee

Every parcel in Berry Hill is addressed Nashville

  • 929 / 929Berry Hill parcels carrying a Nashville address
  • 43,132parcels invisible to an exact-match tax district filter
  • 0 of 235quadplexes assessed as residential property

Counted across all 287,112 Davidson County parcels. Six cities never joined the consolidated metro government, and in two of them the address never once names the government — while Tennessee’s constitution turns a duplex commercial the moment both halves are rented.

Metro Nashville parcel service · counted 20 September 2026

Chart: share of each separately incorporated Davidson County city's parcels addressed NASHVILLE, with Berry Hill and Belle Meade both at 100 percent.

Field study No. 05 · Charleston Tri-County, South Carolina

A South Carolina commercial property is taxed on what it was worth the last time it sold

  • 44.3%below market, for Berkeley commercial property not sold since 2011
  • 0.0%for commercial property sold since 2022 — taxed on the full amount
  • 7.0%of recent commercial buyers show the 25% transfer exemption

Counted across all three tri-county records — 395,283 parcels on three unrelated CAMA systems. The gradient reproduces in two counties. The third, and largest, publishes no taxable value at all.

Three county parcel services · counted 20 September 2026

Chart: median shortfall of taxable value below market value by year last sold, falling from 44.3 percent for Berkeley County commercial property sold before 2012 to 0.0 percent for property sold since 2022.

Field study No. 04 · Harris County, Texas

A third of Houston’s commercial property is taxed by no city

  • 35.1%of commercial accounts lie outside every city’s property-tax jurisdiction
  • $86.1bnof commercial value outside every city limit
  • 8.58taxing jurisdictions on the average commercial property

Counted across 71,276 commercial and industrial accounts and 1,078 taxing districts. Texas publishes no sale prices, so this one is built on jurisdiction — and the county’s own archives turn out not to be archives.

HCAD bulk files dated 13 Sep 2026 · counted 20 September 2026

Chart: 25,031 of 71,276 Harris County commercial and industrial accounts, 35.1 percent, are taxed by no city.

Field study No. 03 · Mecklenburg County, North Carolina

Three in four Mecklenburg sale records carry a validity code

  • 73.9%of commercial sales carry a validity code
  • 1.53×median sale price against the county’s market value
  • 23.9%of commercial parcels are not in Charlotte

Counted across 413,351 parcels, 20,794 of them commercial, from the county’s own bulk records — and the first market outside Florida, which is what tests whether any of this travels.

County bulk tables dated 14–15 Sep 2026 · counted 20 September 2026

Chart: 3,333 of 4,511 Mecklenburg County commercial sales recorded since January 2024 carry a validity code, 73.9 percent.

Field study No. 02 · Miami-Dade County, Florida

Three in four Miami addresses are not in Miami

  • 77.4%of addresses mailing as Miami are not in the City of Miami
  • $19.1bncapped for the county, uncapped for the schools
  • 46.1%of commercial sales are not qualified as arm’s-length

Counted across 938,308 parcels, 56,907 of them commercial or industrial, from the state’s copy of the county roll and Miami-Dade’s own address layer.

2026 preliminary roll · counted 20 September 2026

Chart: of 328,540 Miami-Dade address points mailing as MIAMI, 77.4 percent are not in the City of Miami.

Field study No. 01 · Sarasota & Manatee Counties, Florida

Four traps in the Sarasota County commercial property record, counted

  • 44.5%of recorded commercial sales are not qualified as arm's-length
  • 66.8%of commercial Sarasota addresses are not in the city
  • $1.58bngap between just and assessed value

Counted across 304,544 live Sarasota parcels — 10,934 of them commercial or industrial — and 236,531 in Manatee, 7,277 of them commercial or industrial. Published with the counts as a CC-BY dataset and the Python that produces them.

Sarasota roll 18 Sep 2026 · Manatee roll 20 Sep 2026

Chart: of parcels with a Sarasota situs city, 78.5 percent are in unincorporated Sarasota County and 21.5 percent in the City of Sarasota.

One property can have several tax districts.

Harris County averages 8.58 taxing jurisdictions per commercial account. See the counted jurisdictions across seven markets, with the underlying data and source dates.

Explore the taxing-jurisdiction statistics →

Every figure, one spreadsheet.

All 457 counted figures from the six studies, each with its source file and dates, free to reuse under CC BY 4.0.

Download statistics.csv →

Eight metros to go

Glove covers 14 metros and six are now counted: Sarasota–Bradenton, Miami, Charlotte, Houston, Charleston and Nashville. The same counts are computable in every market and we are working through the rest. There is no schedule attached to this, and no study exists until it is published.

A note on the dates, because a reader checking them deserves one: the first five studies were counted and published together, on 19 and 20 September 2026, rather than one a month across a year. The numbering is the order they were built in, not a publication cadence. Studies from No. 06 onward land on their own dates, and every figure in every study carries the date it was counted regardless.

  • Austin, TX
  • Dallas–Fort Worth, TX
  • Huntsville, AL
  • Atlanta, GA

Questions about future market coverage? Email us.

Know when your market lands

One email from Sterling Digital Partners when that market’s study is published.

The method behind the studies is the Sarasota & Manatee property-records field guide, which is free and needs no account.