Published Treatises


The Valuation of Landfill Properties: 
An Exploratory Look at the Developing Law

 “…There is a general consensus that landfills do not fit neatly within the traditional approaches of valuation. As case law develops and valuation theories are tested, the task in valuing these properties will become clearer. However, as these properties begin to be sold and actively marketed, the certainty of the marketplace will substitute for valuation theory.”

Recently, courts in several jurisdictions have been called upon to determine the value of sanitary landfill properties. This task, however, has proven to be an onerous one. The uniqueness of landfill property is one of the major problems that face the courts and deciding on an appropriate mode of assessment has become quite difficult. 
In this essay, we neatly examine all facets of a landfill assessment as well as the tax appeal. Several sections are dedicated solely to probing into the cost approach, market approach, and the income approach and how these issues and methods affect landfill assessment.

For further reading, please contact us at or you can reach us by telephone at our headquarters: (973) 744-1688