[Stevenfo]

So does this mean that every commercial building in the USA must be appraised every year? After you pay tax on an unrealized capital gain, how do you get that money back when the appraised value goes down later? Trump is an absolute genius compared to the competition.

[decal]

“So does this mean that every commercial building in the USA must be appraised every year?”

Sure - lots of unemployed brothers-in-law out there to do appraising and they'll GUARANTEE there will be no such thing as lower values!