Property Tax & Appraisal of Special Use Facilities Taxes are a fact of life. Property taxes are as well and the ultimate issue for any tax dispute will center on the value of the property, real or personal, to be taxed. Certain types of special use facilities, such as oil refineries or chemical companies, involved sophisticated appraisal reviews that often lead to litigation. Issues can include the ultimate determination of intangible value, which is not taxable, associated with such facilities which can significantly reduce the taxable value of a facility. MAPA has been involved in ad valorem litigation for over thirty years working extensively with the Galveston Central Appraisal District and private clients in other areas. MAPA has handled tax valuation suits of virtually every type of property from raw land to chemical and oil refineries.