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Valuation of Private Golf and Country Clubs for Ad Valorem Taxation by Laurence A

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Valuation of Private Golf and Country Clubs for Ad Valorem Taxation by Laurence A Peer-Reviewed Article Valuation of Private Golf and Country Clubs for Ad Valorem Taxation by Laurence A. Hirsh, MAI Abstract This article examines relevant issues in the valuation of private golf and country clubs, specifically for ad valorem tax assessment purposes. One of the more challenging elements of golf property valuation is the value of the business intangible property, and there are sometimes disputes as to what is golf club intangible personal property. Much of the focus is on the differences between daily-fee and private golf facilities and the issue of isolating (or allocating) real property value from the going concern, which is how most golf properties are traded. This article summarizes the widely known methods of estimating the value of intangible personal property. It also suggests an approach for valuing a golf club as a going concern and allocating the real and personal property for the purpose of developing a value conclusion for the real property to be assessed. The article examines some case law that relates to these properties and identifies multiple options for solving this unique appraisal problem. Introduction income attributable to the real property and are often excluded at some point in the analysis The valuation of private golf and country clubs when seeking real property value. is a complex and specialized undertaking. In In comparison, public access courses depend appraisal assignments related to an ad valorem on less reliable and durable daily fees and serve tax assessment appeal there are a number of golf a different market segment. More importantly, club–specific issues that must be considered. the physical characteristics of private clubs and daily-fee facilities are typically quite different. Golf Club Operations Golf and club facilities are made up of land, Private clubs have a different business opera- golf course improvements, other athletic facili- tions model than daily-fee, semi-private, and ties, and building improvements (real property). resort golf facilities. There also are fundamental There are significant differences in the real prop- differences relating to the nature of the real erty characteristics of private clubs and daily- property being appraised (versus the operations). fee facilities. The economics of private clubs rely on long- One of the first questions a golf course archi- term annual memberships, which come in a tect or clubhouse architect raises in develop- variety of forms. Private clubs may have mem- ment or renovation is how the course will bership categories for golf, sports, and social be used and who will be playing it. For the activities, along with variants based on age, appraiser, these factors are components of the marital status, and geography. Many clubs also analysis. The table in Exhibit 1 shows market have entrance fees that come in multiple forms, segmentation and summarizes the different types including equity (where members can resell of golf operations. their interest), initiation fee, and refundable Whether a golf course is planned as a private deposits. The treatment of entrance fees in the course or a daily-fee course has significant impact appraisal is not without debate. While the on the course design. The daily-fee golf course entrance fees may be considered part of the is designed and built with pace and volume of going concern, they are not usually considered play in mind. Most daily-fee courses host a www.appraisalinstitute.org Spring 2021 • The Appraisal Journal 85 Peer-Reviewed Article considerably higher volume of rounds than pri- volume. Economics dictates that most daily-fee vate clubs; thus, routing, hazards, and sequence of courses host more rounds and have tee time inter- holes are designed to accommodate this volume vals at ten minutes or less. Many private clubs of golfers and to minimize the time necessary to have tee time intervals at ten, twelve, and even get around the course. Conversely, the private fifteen minutes, enhancing the experience and course has more hazards and a routing focused on limiting membership to provide easy access. creating the ideal golf holes for challenge and Private and daily-fee courses also have very dif- scenery, while not necessarily anticipating high ferent physical infrastructure. Private clubhouses Exhibit 1 Golf Market Segments Market Segment Demand Sources Characteristics DAILY FEE Resident Based (incl. municipal) Affordable Daily-Fee Price-conscious residents nearby Limited maintenance and services Value Daily-Fee Value-conscious residents nearby Moderate maintenance and services Upscale Daily-Fee Higher income, greater distance, Upscale maintenance, services, corporate clientele and design Specialty Theme Course Wider market area, tourists, Replica holes, themed atmosphere corporate (NFL, College, Opryland) SEMI-PRIVATE Includes all the daily-fee characteristics above but typically with some form of membership/annual pass option PRIVATE Resident Based (incl. both stand-alone and community amenity clubs) Affordable Country Club Local residents seeking the best deal Limited services, maintenance, and amenities; geared to individuals Middle-Market Country Club Local residents seeking lifestyle Family friendly Upscale Country Club Local high-income residents seeking Highest level of maintenance and family, social, and business use service; more social activities Specialty Destination Clubs—Residential Non-resident high-income users; Vacation/second home or usually a second club wealthy clientele Destination Clubs Resident or non-resident, often Limited, selective membership or corporate entertainment national membership; excellent facilities, maintenance, and services Resort (w/ lodging) Urban Resort Corporate and upscale tourist Usually affiliated with upscale hotel Leisure Resort (Non-Urban) Families and corporate retreats Vacations and meetings Note: Based on Stephen F. Fanning, “Segmentation of Golf Course Markets,” The Appraisal Journal (January 2003): 65. 86 The Appraisal Journal • Spring 2021 www.appraisalinstitute.org Valuation of Private Golf and Country Clubs for Ad Valorem Taxation usually have large locker facilities and can have The Golf Course Itself fitness, banquet, and dining area options. Dai- Texts on golf course design offer clues as to how ly-fee facilities rarely have the typical amenity the courses at private and daily-fee facilities are choices found at private clubs. Very few daily-fee very different—and therefore not appropriately courses have swimming, tennis, or other sports comparable to each other—despite both being facilities enjoyed by most private clubs that are designed for playing golf. not exclusively golf facilities. Some private clubs In his famous 1927 book, Golf Architecture in (and resorts, of course) also have on-site lodging America: Its Strategy and Construction, George for members and guests, which is another amen- Thomas Jr. notes that, ity not often found at daily-fee facilities. According to the American Society of Golf The Municipal [daily-fee] course should first of all con- Course Architects, no matter what the level sider congestion; everything hinges on that, for there is of a golf facility, there are certain elements that the absolute necessity of getting as great a number of are common to all. These basic real property players around the course as possible between daylight components of a golf facility (private or daily and dark, and those many persons are all hammering fee) are: golf balls in diverse ways both as to length, direction • Land and execution, and like all golfers, are doing it with • Parking lot implements ill-suited to the purpose. In the opinion of • Pro shop (minimum of a few hundred the Municipal greenkeeper, all such impeding obstacles square feet) as long grass, traps, hazards, one shot holes, and so • Restroom(s) (minimum unisex and forth are best elsewhere, and there is much truth in his handicap accessible) belief.1 • Maintenance storage building (minimum of two-car garage) In Turf Management for Golf Courses, James Beard • Maintenance equipment similarly writes, • Golf course improvements (tees, greens, fairways, irrigation, drainage) Public fee and municipal courses may exhibit only the • Clubhouse elemental concepts of strategy, having few bunkers and other hazards, whereas courses designed specifically for While these components are found at both hosting major championships usually have numerous daily-fee and private facilities, there are differ- bunkers and water hazards to accentuate the strategic, ences in the specific extent and quality of the heroic or penal nature of each hole and to create a high components; for example, the clubhouses are level of excitement during competition. The normal pri- usually very different. Also, private clubs often vate club or resort course falls somewhere in between.2 have a wide variety of additional amenities and facilities that can include the following: Furthermore, in Golf Architecture: Evolution in • Racquet sports Design, Construction, and Restoration Technology, • Aquatics Michael Hurdzan states: “A public golf course • Fitness can expect to host golfers with a wider variety of • Equestrian skills than an upscale, invitation-only country • Trap shooting club. This suggests that the public course might • Multiple meeting and function rooms have more gentle hazards than those found at the 3 • Larger, more elaborate locker facilities private club.” • Club storage As these texts suggest, daily-fee courses do • Private dining not always provide the strategic design,
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