Highest and Best Use
The most profitable legal use of a property — which can push an assessment above its current use.
Highest and best use is the reasonably probable, legally permissible use of a property that produces the greatest value. Assessors sometimes value land at its highest and best use rather than how it’s actually used.
This matters if your home sits on land zoned for something denser: the county may assess development potential you have no intention of realizing. Showing the practical and legal limits on that use can support a lower value.
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