https://glvtl.com/ https://glvtl.com/about/2026-09-20 https://glvtl.com/what-you-get/ https://glvtl.com/packet/ https://glvtl.com/connect/ https://glvtl.com/cre-property-records/2026-09-20 https://glvtl.com/field-study/2026-09-20 https://glvtl.com/field-study/sarasota-commercial-record/2026-09-20 https://glvtl.com/assets/field-study-01-assessment-gap.pngHow far assessed value sits below just valueCommercial and industrial parcels, Sarasota County. n = 10,933. A gap can come from the 10% non-homestead cap, an agricultural classification or an exemption; the roll does not say which. Source: as above. https://glvtl.com/assets/field-study-01-jurisdiction-split.pngA Sarasota address is usually not in the City of SarasotaLive parcels whose situs city prints SARASOTA, by the municipality on the appraiser card. Different planning department, zoning code and permit portal. Source: Sarasota County Property Appraiser certified roll, 18 Sep 2026. https://glvtl.com/assets/field-study-01-sales-qualification.pngWhy Sarasota commercial sales get disqualifiedRecorded sales on commercial and industrial parcels, 1 Jan 2024 - 18 Sep 2026. n = 2,368. Eight most common of 19 codes present; the other 11 account for 108 sales (30 qualified, 78 not). Code 99 is undecided, not disqualified, and is grouped with the unqualified here. Source: Sarasota County Proper https://glvtl.com/field-study/miami-commercial-record/2026-09-20 https://glvtl.com/assets/field-study-02-miami-capgap.pngWhat the 10% cap shelters, and what it does notMiami-Dade commercial and industrial parcels, 2026 preliminary roll. n = 56,907. Billions of dollars. 56,705 of 56,907 parcels carry a school assessed value equal to just value. The $19.1bn between the two bars is sheltered from county levies and fully exposed to school millage. Source: Florida DOR https://glvtl.com/assets/field-study-02-miami-jurisdiction.pngMost of what mails as “Miami” is not in MiamiMiami-Dade County address points, by postal city against actual municipality. Of 328,540 address points whose postal city is MIAMI, 254,328 are in some other municipality or in unincorporated Miami-Dade. Counted from the county's own address layer, which carries postal city and municipality as separ https://glvtl.com/field-study/mecklenburg-commercial-record/2026-09-20 https://glvtl.com/assets/field-study-03-address-collisions.pngOne house number and street, more than one buildingMecklenburg address keys holding two or more parcels, by how far apart those parcels actually are. Key is house number plus street name. Only 2,822 of 388,991 keys (0.7%) carry a direction in the county's streetname column at all, so North and South Main Street share a key. Distance is measured betw https://glvtl.com/assets/field-study-03-jurisdiction-split.png“Charlotte” is seven governmentsMecklenburg County parcels by the municipality that actually taxes and zones them. The six towns -- Cornelius, Huntersville, Matthews, Pineville, Mint Hill and Davidson -- plus unincorporated Mecklenburg hold 4,965 of the county's 20,794 commercial, industrial and office parcels. Each town runs its https://glvtl.com/assets/field-study-03-sale-to-assessment.pngWhat commercial buyers paid, against what the county says it is worthQualified commercial sales, 2025 and 2026. Sale price divided by county market value. n = 743. Across all 743 sales, 658 (88.6%) went above the county's market value and 85 (11.4%) at or below. Every value in the file is an opinion of market value as of 1 January 2023, the date of Mecklenburg's last https://glvtl.com/assets/field-study-03-sales-qualification.pngWhy Mecklenburg commercial sales get disqualifiedRecorded sales on commercial, industrial and office parcels, 1 Jan 2024 - 14 Sep 2026. n = 4,511. Code AG is a fair-market conveyance of two or more parcels: the county treats it as qualified, and it is counted as qualified here, but the price still covers more than one parcel. The eight codes shown https://glvtl.com/field-study/nashville-commercial-record/2026-09-20 https://glvtl.com/assets/field-study-06-classification.pngThe same land use code, assessed under two different classificationsShare of each code's parcels assessed at Tennessee's 40% commercial and industrial ratio; the rest are at 25% or zero Tennessee assesses commercial and industrial real property at 40% of appraised value and residential and farm property at 25%. Seven codes carry parcels on both sides. Counted 20 Sep https://glvtl.com/assets/field-study-06-sale-record.pngTwo in five commercial parcels carry no sale price at allDavidson County parcels the assessor classifies commercial or industrial, by whether the record carries a price The field named ValidSale is populated on 4 of the county's 287,112 parcels. Counted 20 September 2026. https://glvtl.com/assets/field-study-06-satellite-cities.pngSix cities inside Davidson County. Four of them are addressed NashvilleShare of each separately incorporated city's parcels whose property address reads NASHVILLE Berry Hill and Belle Meade return exactly one distinct property-city value between them, and it is NASHVILLE. Counted 20 September 2026 from Metro Nashville's own parcel service. https://glvtl.com/assets/field-study-06-whitespace.png43,132 parcels are invisible to an exact-match filterParcels whose tax district is stored with trailing whitespace, and so are missed by a query for the district's own code The column holds 22 distinct values. There are 15 districts. Nothing errors; the rows simply do not come back. Counted 20 September 2026. https://glvtl.com/field-study/charleston-commercial-record/2026-09-20 https://glvtl.com/assets/field-study-05-any-gap.pngThe longer it has been held, the likelier it is taxed below marketShare of commercial parcels whose taxable value sits more than 1% below market value Even among the most recently sold, some gap remains: a sale is not the only thing that can reset a value, and not every transfer is an assessable transfer of interest. Counted 20 September 2026. https://glvtl.com/assets/field-study-05-charleston-blank.pngThe biggest county in the metro cannot show this at allCharleston County parcels carrying each value, of 197,620 in the county's public parcel layer The gap between taxable and market value can only be measured where both are published. Charleston County publishes one of them. Counted 20 September 2026. https://glvtl.com/assets/field-study-05-reset-gradient.pngWhat a commercial property is taxed on depends on when it last soldMedian shortfall of taxable value below the county's own market value, by the year the property last changed hands South Carolina resets a property's taxable value when it changes hands. Two counties, two unrelated CAMA vendors, the same gradient. Counted 20 September 2026 from each county's own pub https://glvtl.com/assets/field-study-05-validity.pngThe metro's only sale-qualification field, and no published legendRows carrying each Validity code on Berkeley County's 123,050-parcel roll, ten most common Every field in the service returns a null domain, the subtype list is empty, and no county or vendor document defines these codes. We count them; we do not name them. Counted 20 September 2026. https://glvtl.com/field-study/harris-commercial-record/2026-09-20 https://glvtl.com/assets/field-study-04-address-collisions.pngOne site address, more than one commercial accountHarris County commercial accounts sharing a site address with another account. n = 71,276 commercial accounts. HCAD publishes no parcel coordinate in this extract, so study No. 03's distance test cannot be run here. The Key Map grid page is the finest locator the district publishes, and it is a cell https://glvtl.com/assets/field-study-04-jurisdiction-split.pngA third of Harris County's commercial property is taxed by no cityHarris County commercial and industrial accounts (state class F1 and F2) by whether any municipality taxes them. The City of Houston itself taxes 35,807 of these accounts (50.2%) and $105.1bn of the value (48.7%). This counts property-tax jurisdiction, which is what the roll records; it is not a cou https://glvtl.com/assets/field-study-04-jurisdiction-stack.pngLeaving the city does not mean fewer taxing jurisdictionsMean number of distinct taxing jurisdictions per Harris County commercial account. The city is one layer of roughly nine, and removing it usually adds a utility district in its place. 71,143 of 71,276 commercial accounts (99.8%) are taxed by seven or more jurisdictions and 16,789 (23.6%) by ten or m https://glvtl.com/assets/field-study-04-price-absence.pngThe Harris County conveyance record has no price in itdeeds.txt, the county appraisal district's complete recorded-conveyance file. Five columns: acct, dos, clerk_yr, clerk_id, deed_id. Texas is a non-disclosure state: there is no statute requiring a sale price to be reported, so the appraisal district does not publish one. This is an absence and is ne https://glvtl.com/non-arms-length-sales-statistics/2026-09-20 https://glvtl.com/records-sources/2026-09-20 https://glvtl.com/records-sources/sarasota-bradenton/2026-09-20 https://glvtl.com/records-sources/nashville/2026-09-20 https://glvtl.com/records-sources/charlotte/2026-09-20 https://glvtl.com/records-sources/austin/2026-09-20 https://glvtl.com/records-sources/huntsville/2026-09-20 https://glvtl.com/records-sources/atlanta/2026-09-20 https://glvtl.com/records-sources/charleston/2026-09-20 https://glvtl.com/records-sources/dallas-fort-worth/2026-09-20 https://glvtl.com/records-sources/miami/2026-09-20 https://glvtl.com/records-sources/houston/2026-09-20 https://glvtl.com/records-sources/changes/2026-09-20