Business Personal Property Distribution Center


Case Study

Wilson & Franco, LLC achieved a value reduction of $70+ million over a 5-year period by successfully arguing value-in-exchange methodology on the inventory of a Texas retail distribution center. We saved the property owner over $1.5 million in property taxes, and added additional savings utilizing the Freeport Exemption.


Wilson & Franco, LLC researched inventory valuation according to the Texas Tax Code. With client approval, Wilson & Franco, LLC argued that cost wasn’t a fair valuation for inventory according to the code.

Case Position

Wilson & Franco, LLC successfully argued that using cost to determine market value of an inventory wasn’t a fair reflection of value in exchange. Taking value in exchange, private label branding, and obsolescence into consideration, Wilson & Franco, LLC achieved over $70 Million in value reductions over a 5 year period.


$70 Mil
decrease in Market Value over 5 years
$1.5 Mil
taxpayer savings